The following information is for Crane Company in September: 1. Cash balance per bank, September 30, $7,800. 2. Cash balance per books, September 30, $6,250. 3. Outstanding cheques, $2.900. 4. Bank service charge, $24. 5. NSF cheque from customer, $240. 6. Deposits in transit, $1,198. 7. EFT receipts from customers in payment of their accounts, $76. 8. Cheque #212 was correctly written and posted by the bank as $426. Crane Company had recorded the cheque as $462 in error. The cheque was written for the purchase of supplies. CRANE COMPANY Bank Reconciliation September 30, 2021 Journalize the adjusting entries at September 30, 2021, on Crane Company's books. (Credit account titles are automatically indented wh entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts) Debit Credit Date Account Titles and Explanation Sept. 30 (To record EFT receipts and error on Cheque No. 212) Sept. 30 (To record Bank charges and NSF cheque)