Given the following information for Wildhorse Company, prepare the adjusting entries needed for its April bank reconciliation: (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Cash balance per books, 4/30		$19,300
Deposits in transit		2,800
Notes receivable collected by bank (including interest of $230)		7,100
Outstanding checks		6,200
NSF check from Sandhill Company		6,870

Date	Account Titles and Explanation	Debit	Credit
April 30
	(To record collection of note receivable and interest by the bank)
April 30
	(To record NSF check)

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