use fee expense for the overdraft fees. You can select that account on the reconcilliation screen under expense/fees / OR / enter a check, change the check number to EFT, do not print and enter the expense account and amount
Enter the payment for the checks and use Office Supplies Expense
The steps you've provided on recording overdraft fees are correct. Using an expense account is the best way to record overdraft fees if they're fees charged to your business. However, I still encourage checking with your accountant for more guidance.