The information below relates to the Cash account in the ledger of Wasson Company.

Balance September 1—$17,150; Cash deposited—$64,000.

Balance September 30—$17,404; Checks written—$63,746.

The September bank statement shows a balance of $16,122 on September 30 and the following memoranda.

Credits Debits Collection of $1,500 note plus interest $30 $1,530 NSF check: Violet Jones $725 Interest earned on checking account $45 Safety deposit box rent $65 At September 30, deposits in transit were $4,450, and outstanding checks totaled $2,383.

Instructions

(a) Prepare the bank reconciliation at September 30.

(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.