Answer:
1. Debit Cash account $1,900
Credit Accounts receivable $1,800
Credit Interest Income $100
2. Debit Accounts receivable $330
Debit Bank charge $50
Credit Cash account $380
Explanation:
The bank reconciliation is one done between the balance per the books and balance per the bank statement. This is usually as a result of transactions known as reconciling items. These are items that have either been recognized in books but yet to be recorded by the bank or vice versa, transactions recorded wrongly by one of the parties etc.
Considering the transactions that are the reconciling items in the question, the transactions that will;
Increase cash are a customer's note receivable collected by the bank $(1,800), and interest earned $(100)
Decrease cash balance are bank service fees ($50), and an NSF check from a customer ($330)
