A

B

c

D

E

F

G

H

$1$

J

K

L

M

N

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

Balance September $1-$

Balance September $30-$

$$17,150,$

Cash deposited

$$17,404$

Checks written $-$

$64,000$

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

$\backslash$table$[[$Collection of note,$$,2,500],[$and interest,$$,30],[$Interest earned on checking account,,$45],[$NSF check: Richard Nance,$$,875],[$Safety deposit box rent,,$65],[$At September $30,$ deposits in transit were and outstanding checks totaled,$5,000]]$

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.

NOTE: Enter a formula, a cell reference into the yellow shaded input cells.

MINTON COMPANY

a$.$

Bank Reconciliation September $30$

$30$

$30$

$$