The information below relates to the Cash account in the ledger of Robertson Company.

Balance September 1?$17,150; ? ? ? ?Cash deposited?$64,000.

Balance September 30?$17,404;? ? ?? Checks written?$63,746.

The September bank statement shows a balance of $16,422 on September 30 and the following memoranda.

At September 30, deposits in transit were $4,450, and outstanding checks totaled $2,383.Instructions(a) Prepare the bank reconciliation at September 30.(b) Prepare the adjusting entries at September 30, assuming(1) The NSF check was from a customer on account, and(2) No interest had been accrued on the note.

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Credits Collection of $1,500 note plus interest $30 Interest earned on checking account Debits $425 $65 $1,530 $45 NSF check: J. E. Hoover Safety deposit box rent