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The September 30 bank statement for Cadieux Company and the September ledger account for cash are summarized here:

BANK STATEMENT
	Checks		Deposits	Other		Balance
Balance, September 1						$ 1,880
September 7				NSF check	$ 90	1,790
September 11			$ 2,820			4,610
September 12	#101	$ 740				3,870
September 17	#102	1,580				2,290
September 26	#103	2,240				50
September 29				EFT deposit	120	170
September 30				Service charge	10	160

Cash (A)
Debit			Credit
September 1	Balance	1,880
September 10		2,820	740	September 10	#101
September 30		2,200	1,580	September 15	#102
			2,240	September 22	#103
			40	September 28	#104
September 30	Balance	2,300

No outstanding checks and no deposits in transit were noted in August. However, there are deposits in transit and checks outstanding at the end of September. The NSF check and EFT involved transactions with Cadieux Companys customers.

2. Prepare any journal entries that should be made as the result of the bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

A. Record the electronic funds transfer of $120 made by a customer on their account.

B. Record the service charges of $10 deducted by the bank.

C. Record the return of the customer check of $90 due to insufficient funds

D. Earlier this month, check #104 was recorded as a $40 cash payment. The check is still outstanding at the end of the month.

E. On September 30, a deposit of $2,200 was recorded, but the deposit was still in transit at the end of the month.