Practice Exercise 02 a-b The information below relates to the Cash account in the ledger of Novak Company. Balance September 1-$17,160; Cash deposited-$64,240. Balance September 30-$17,664; Checks written-$63,736. The September bank statement shows a balance of $16,682 on September 30 and the following memoranda. Credits Debits Collection of $1,623 note plus interest $37 $1,660 NSF check: Richard Nance $555 Interest earned on checking account $52 Safety deposit box rent $72 At September 30, deposits in transit were $4,580, and outstanding checks totaled $2,513. Prepare the bank reconciliation at September 30. (List items that increase cash balance first. Reconcile cash balance per bank first.) Novak Company Bank Reconciliation $ $ $ $ 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.) Date Account Titles and Explanation Debit Credit 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.)