The bank statement for Adcock Company indicates a balance of $830 on July 31. The cash balance per books was $390 on this date. The following information pertains to the bank transactions for the company. 1. Deposit of $840, representing cash receipts of July 31, did not appear on the bank statement. 2. Outstanding checks totaled $390. 3. Bank service charges for July amounted to $30. 4. The bank collected a note receivable for the company for $1,200 plus $48 interest revenue. 5. A NSF check for $328 from a customer was returned with the statement. ADCOCK COMPANY Bank Reconciliation July 31 Cash Balance Per Bank $ 830 Add Deposit in Transit 840 1670 Less Outstanding Checks 390 i Adjusted Cash Balance Per Bank $ 1280 Cash Balance Per Books $ 390 Add Collection of Note and Interest 1248 1638 Less V: NSF Check $ 328 i Bank Service Charge 30 i 358 i Adjusted Cash Balance Per Books V $ 1280 Indicate any adjustments necessary as a result of the bank reconciliation. July 31 Increase: : Decrease: Increase: (To record collection of note receivable and interest by the bank) 31 Increase: Decrease: (To record NSF check) 31 Increase: Decrease: (To record bank service charge)