The information below relates to the Cash account in the ledger of Minton 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 $5,450, and outstanding checks totaled $2,383. 

Instructions 

a. Prepare the bank reconciliation at September 30. 

b. Prepare the necessary entries at September 30, assuming (1) the NSF check was from a customer on account, and (2) no interest had been previously recorded on the note.