Current Attempt in Progress The information below relates to the Cash account in the ledger of Swifty Company. Balance September 1-$17,220; Balance September 30-$18,344; Cash deposited $64,250. Checks written-$63,126. The September bank statement shows a balance of $17,362 on September 30 and the following memoranda. Credits Collection of $1,962 note plus interest $38 Interest earned on checking account $2.000 $53 Debits NSF check: Richard Nance Safety deposit box rent $895 $73 At September 30, deposits in transit were $4.920, and outstanding checks totaled $2,853 Prepare the bank reconciliation at September 30. (List items that increase cash balance first.) SWIFTY COMPANY Bank Reconciliation September 30 Cash Balance Per Bank Statement $ 17362 Add Deposits in Transit 4920 22282 Less Outstanding Checks -2853 Adjusted Cash Balance Per Bank 19429 Cash Balance Per Books $ 18344 Add Collection of Note Receivable $ 2000 Interest Eamed 53 2053 20397 NSF Check 895 Safety Deposit Box Rent 73 -968 Adjusted Cash Balance Per Books $ 19429 List of Accounts Attempts: 1 of 1 used (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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit No. Sept. 30 (To record note receivable.) Sept. 30 (To record interest earned.) Sept. 30 (To record NSF check.) Sept. 30 (To record safety deposit rent.)