Serious Company is reconciling the company's cash balance as of December 31, 20X5, as part of the reconciliation process the following information was shared with you:

During the month of December, the bank issued 2 debit/credit memorandum and enclosed them with the banks statement: memorandum #1 is for $375 in total and it dealt with an NSF check for $350 received from customer, Morrow Industries, in payment of its account. The bank assessed a $25 fee for processing the bad check ($350 + $25 = $375). Memorandum #2 shows a $15,280 collection made by the bank on behalf of Serious Company. The $15,280 represents the collection of a $15,000 short-term loan made by Serious Company to an employee who was experiencing hard times. Serious arranged for the employee to drop off their loan repayment plus interest at the bank. The $15,280 collected includes not only the interest paid by the employee but is net of a $20 bank service fee charged by the bank to handle the transaction.

Consider memorandum #2 above. Select the entry below that correctly records this $15,280 item on Serious Company's books.