The following information is for Tindall Company in September:
1. Cash balance per bank, September 30, $7,456
2. Cash balance per books, September 30, $6,102
3. Outstanding cheques, $2,851
4. Bank service charge, $22
5. NSF cheque from customer, $206
6. Deposits in transit, $1,399
7. EFT receipts from customers in payment of their accounts, $67
8. Cheque #212 was correctly written and posted by the bank as $507. Tindall Company had recorded the cheque as $570 in error. The cheque was written for the purchase of supplies.
Instructions
(a) Prepare a bank reconciliation at September 30, 2014.
(b) Journalize the adjusting entries at September 30, 2014, on Tindall Company's books?