Wildhorse Company, when preparing its bank reconciliation, notes the following reconciling items: (a) bank service charge of $65, (b) NSF cheque of $480 for payment on account, and (c) a recording error where a cheque issued for supplies was recorded in the books as $630 but it was actually for $63. Prepare the adjusting journal entries for Wildhorse Company on August 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation a. (To record bank service charge expense) b. (To record NSF cheque) c. (To correct error recording payment)