ontrol, and Cash Instructions (a) Prepare a bank reconciliation at July 31. (b) Journalize the adjusting entries at July 31 on the books of Crane Video Company. E8-12 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 fol- lowing memoranda. Credits Debits Collection of $2,500 note plus interest $30 $2,530 NSF check: Richard Nance $425 Interest earned on checking account 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 $45 Safety deposit box rent $65 from a customer on account, and (2) no interest had been accrued on the note. oosh records of Dawes Company show the following four situation