Cullumber Boxes uses a petty cash imprest system. The fund was established on February 14 with a balance of $102. On February 28, there were $5 cash and the following petty cash receipts in the petty cash box:

The following information is for Oriole Company in September: 1. 2. 3. 4 5. 6. 7. 8. Cash balance per bank, September 30,$6,400. Cash balance per books, September 30, $4,730. Outstanding cheques, $3,360. Bank service charge, $21. NSF cheque from customer, $240. Deposits in transit $1,559. EFT receipts from customers in payment of their accounts, $76. Cheque #212 was correctly written and posted by the bank as $428. Oriole Company had recorded the cheque as $482 in error. The cheque was written for the purchase of supplies. Prepare a bank reconciliation at September 30, 2021. (List items that increase balance as per bank & books first.) ORIOLE COMPANY Bank Reconciliation September 30, 2021 $ $ > $ $ $ Journalize the adjusting entries at September 30, 2021, on Oriole Company's books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and entero for the amounts.) Debit Credit Date Account Titles and Explanation Sept. 30 (To record EFT receipts and error on Cheque No. 212) Sept. 30 (To record Bank charges and NSF cheque)