Han's Supplies' bank statement contained a $\backslash (\backslash$$ $140\backslash )$ NSF check that one of its customers had written to pay for supplies purchased.

Required

a$.$ Show the effects of recognizing the NSF check on the financial statements by recording the appropriate amounts in a horizontal statements model.

b$.$ Is the recognition of the NSF check on Han's books an asset source, use, or exchange transaction?

c$.$ Suppose the customer redeems the check by giving Han's $\backslash (\backslash$$ $155\backslash )$ cash in exchange for the bad check. The additional $\backslash (\backslash$$ $15\backslash )$ paid a service fee charged by Han's. Show the effects on the financial statements in the horizontal statements model.

d$.$ Is the receipt of cash referenced in Requirement c an asset source, use, or exchange transaction?

e$.$ Record in general journal form the adjusting entry for the NSF check and the entry for redemption of the check by the customer.