Prepare bank reconciliation and adjusting entries
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 following memoranda.
Credits						Debits
Collection of $2,500 note plus interest $30				$2,530		NSF check: Richard Nance			$425
Interest earned on checking account				$45		Safety deposit box rent			$65
At September 30, deposits in transit were $5,450 and outstanding checks totaled $2,383.
Instructions:
(a)	Prepare the bank reconciliation at September 30. Value 18 pts.
(b)	Prepare the adjusting entries at September 30, assuming (1) the NSF check was from a
	customer on account, and (2) no interest had been accrued on the note. Value 18 pts.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .

Prepare petty cash journal entries
Maletto's Company maintains a petty cash fund for small expenditures. The followong transactions occurred over a
two month period.
1-Jan	Established petty cash fund by writing a check on Moany's Bank for $200.
#####	Replenished the petty cash fund by writing a check, on this date the fund consisted of $3.50 in cash and the
	following petty cash receipts: freight out $95.00, postage expense $45.00, entertainment expense
	for $55.00 and charitable contribution expense for $10.00.
#####	Replenished the petty cash fund by writing a check, on this date the fund consisted of $7.75 in cash and the
	following petty cash receipts: freight out $59.00, entertainment expense $75.00, postage expense
	for $50.00 and miscellaneous expense for $6.50.
4-Feb	Increased the amount of the petty cash fund to $450 by wruting a check.
#####	Replenished the petty cash fund by writing a check, on this date the fund consisted of $10.00 in cash and the
	following petty cash receipts: entertainment expense $40.00, freight out $25.00, miscellaneous expense
	for $40.00, charitable contribution expense for $35.00, and postage expensefor $45.00.
Instructions:
Journalize the petty cash transactions. Value 40 pts.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .