Refer to the following bank reconciliation:

Bank Book

Balance, June $30,2025$ $$11,240$ Balance, June $30,2025$ $$10,200$

Add: Add:

Deposit in transit $3,110$ Note collected by bank $2,100$

Interest revenue $55$

Less: Less:

Outstanding checks #$5061,200$ NSF check $85$

Outstanding checks #$510900$ Bank service charge $20$

$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Adjusted balance, Adjusted balance,

June $30,2025$ $$12,250$ June $30,2025$ $$12,250$

Journalize the adjusting entry for the first reconciling item with the note collected by bank.