Bank reconciliation: On September 30, Artisan Companys cash balance per its general ledger is $5,970. The banks cash balance per the September 30 bank statement is $3,900. The following information is gathered from the bank statement and Concrete Companys records:

Checks outstanding $ 1,325 Deposits outstanding 3,291 Interest earned on bank account 26 Service fee 10 NSF check (from customer on account) 120

What is Artisan Companys correct ending balance of cash on September 30 per the reconciliation? Show your calculations.

What journal entry should the company make after performing the bank reconciliation to record any items that increase cash?

What journal entry should the company make after performing the bank reconciliation to record any items that decrease cash?