Refer to the information in BE410. In BE410, Bourne Incorporated reports a cash balance at the end

Question:

Refer to the information in BE4–10.
In BE4–10, Bourne Incorporated reports a cash balance at the end of the month of $2,620. A comparison of the company’s cash records with the monthly bank statement reveals several additional cash transactions: bank service fees ($85), an NSF check from a customer ($350), a customer’s note receivable collected by the bank ($1,000), and interest earned ($35).

Required:
Record the necessary entries to adjust the balance of cash.