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I'm catching up on reconciling my checking account in GnuCash, discovered a fraudulent charge on the February 2023 statement, and noticed another fraudulent charge pending. Should I enter the fraudulent charges so my statements reconcile? I've never dealt with something like this before!

The bank is cancelling my debit card and issuing a new one, and will credit my account for both charges once the pending charge has posted. Is there anything else I should be doing? I only used my debit card a few times when I first got it in late 2021. I may never use it again.

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It's up to you really. If you want your book to clearly reflect the state of your accounts then you should record both the transaction and the reversal.

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