Samba Corporation operates in an industry with high collectability issues. Recently, one of Samba's customers wrote a check for $700 for services performed. Samba's bank later informed Samba that its customer did not have cash available in his account to cover the $700 charge. As a result, Samba's bank assesses a $75 fee as the result of the NSF check received. Samba has not yet adjusted its books for the bank fee or the NSF check.