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.

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 the note.

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Credits Debits Collection of $1,800 note plus interest $30 Interest earned on checking account $1,830 NSF check: H. Juno $560 45 Safety deposit box rent 60 At September 30, deposits in transit were $4,738 and outstanding checks totaled $2,383.