Problem
Record the appropriate journal entry to update Samba's books.
Samba corporation operates in an industry with a high collectability issues. Recently, one of Samba's customer wrote a check for $235 for services performed. Samba's bank later informed Samba that its customer did not have cash available in his account to cover $235 charge. As a result, Samba's bank assesses a $30 fee as the result of the NSF check received. Samba has not yet adjusted its books for the bank fee or the NSF check.