Customer check returned NSF

Transaction

A customer paid its account of $1,250.00 with a check, which the company deposited. Today the bank statement shows the check returned NSF (not sufficient funds): the bank deducts $1,250.00 and charges a fee of $12.00 for the returned check.

Assumptions: The company still expects to collect the amount. It bears the bank fee itself (it does not charge it to the customer).