What are the journal entries for the following?

1) The bank statement as of December 31, 2018 shows service charges of $240 and NSF checks for items recorded as sales in the amount of $3,400. Interest was shown earned in December is $2,420.

2) An aging schedule shows that $25,000 of the Accounts Receivable balance is likely to be uncollected.

3) The end-of-year inventory counts show a final balance of $245,000 in Merchandise Inventory and $14,000 in

Supplies Inventory.

Allowance for Doubtful Accounts: 2500 Dr

Merchandise inventory: 285000 Dr

Supplies inventory: 25000 Dr