View Policies Current Attempt in Progress Crane 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 $62 written to the company by J. Johnson was returned NSF. Debit: Credit: 2. The monthly service charge by the bank was $48. Debit: Credit: 3. The bank collected a $1,900 note plus interest of $71 on the company's behalf. The company had not Debit: accrued the interest. Textbook and Media Credit: Credit