Harnish Company needs to make adjusting entries for each of the following reconciling items. Identify the account to be debited and the account to be credited in each case. 1. A check for $127 written to the company by J. Chandler was returned NSF. 2. The monthly service charge by the bank was $20. 3. The bank collected a $1,000 note plus interest of $100 on the company's behalf. The company had not accrued the interest. Debit Credit Harnish Company needs to make adjusting entries for each of the following reconciling items. Identify the account to be debited and the account to be credited in each case. 1. 2. 3. A check for $127 written to the company by J. Chandler was returned NSF. The monthly service charge by the bank was $20. The bank collected a $1,000 note plus interest of $100 on the company's behalf. The company had not accrued the interest. Debit Accounts Receivable Miscellaneous Expense Cash Note Receivable Interest Revenue Note Receivable, Interest Revenue Accounts Receivable, Cash Miscellaneous Expense, Note Receivable Credit