Electronic funds transfer received Interest earned Less Safety deposit box rent Adjusted cash balance per books 55 This information relates to the Cash account in the ledger of Cullumber Company. Balance September 1-\$16,660; Cash deposited $64,000 Balance September 30$17,860; Checks written $62,800 The September bank statement shows a balance of $16,760 at September 30 and the following memoranda. At September 30, deposits in transit were $4,908 and outstanding checks totaled $2,553. (a) Prepare the bank reconciliation at September 30, 2025. (List items that increase balance as per bank \& books first.) entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Sept. 30 Sept. 30 (To record electronic funds transfer) Sept. 30 (To record interest earned on checking account) Sept. 30 (To record NSF check) Sept. 30 Debit Credit Credit (To record charges for safety deposit box rent) Prepare the bank reconciliation at September 30, 2025. (List items that increase balance as per bank \& books first.) CULLUMBER COMPANY Bank Reconciliation September 30, 2025 Cash balance per bank statement Adjusted cash balance per bank Cash balance per books $ 17860 Add : Electronic funds transfer received Interest earned 2045