This information relates to the Cash account in the ledger of Hawkins Company.

Balance September 1'$16,400; ... Cash deposited'$64,000

Balance September 30'$17,600; ..... Checks written'$62,800

The September bank statement shows a balance of $16,500 at September 30 and the following memoranda.

At September 30, deposits in transit were $4,738 and outstanding checks totaled $2,383.Instructions(a) Prepare the bank reconciliation at September 30, 2012.(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 thenote.

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Credits Collection of $1,800 note plus interest $30 Interest earned on checking account Debits $1,830 45 NSF check: H. $560 Juno Safety deposit box rent 60