The bank statement for Jeffrey Co$.$ indicates a balance of $$8,785$ on October $31.$ The cash balance according to the company's records is $$8,998.$ The following additional data were gathered to use in reconciling the bank account:

Cash sales of $$945$ had been erroneously recorded in the cash receipts journal as $$495.$

Deposits in transit not recorded by bank, $$778.$

Bank debit memo for service charges, $$40.$

Bank credit memo for note collected by bank, $$23,985$ plus $$885$ interest.

Bank debit memo for $$756$ NSF $($not sufficient funds$)$ check from Calin Sams, a customer.

Checks outstanding, $$1,860.$

Record the appropriate journal entries that would be necessary for Jeffrey Co$.$ Record the entry that increases cash first. If an amount box does not require an entry, leave it blank.

Cash $$

Notes Receivable $$

Interest Revenue $$

$$

$$

$$

$$

$$

$$

$$

$$