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