1 2. The information below relates to the Cash account in the ledger of Minton Company. Balance September 1 - $17,150, Cash deposited - $64,000. Balance September 30 - $17,404; Checks written - $63,746. 2 3 4 5 The September bank statement shows a balance of $16,422 on September 30 and the following memoranda. 6 Credits 7 8 9 10 At September 30, deposits in transit were $5,450 and outstanding checks totaled $2,383. 11 12 Instructions: 13 (a) 14 (b) 15 Collection of $2,500 note plus interest $30 Interest earned on checking account $2,530 $45 Debits NSF check: Richard Nance Safety deposit box rent Prepare the bank reconciliation at September 30 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. $425 $65

2. The information below relates to the Cash account in the ledger of Minton 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 $16,422 on September 30 and the following memoranda. Crodits Dehits C $425 In $65 At September 30, deposits in transit were $5,450 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. 2. The information below relates to the Cash account in the ledger of Minton 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 $16,422 on September 30 and the following memoranda. Crodits Dehits C $425 In $65 At September 30, deposits in transit were $5,450 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