The following information is for Cullumber Company in September: 1. Cash balance per bank, September 30, $6,400. 2. Cash balance per books, September 30, $4,750. 3. Outstanding cheques, $3,150. 4. Bank service charge, $24. 5. NSF cheque from customer, $220. 6. Deposits in transit, $1,388. 7. EFT receipts from customers in payment of their accounts, $78. 8. Cheque #212 was correctly written and posted by the bank as $428. Cullumber Company had recorded the cheque as $482 in error. The cheque was written for the purchase of supplies.

The following information is for Cullumber Company in September: 1. 2. 3. 4. 5. Cash balance per bank, September 30,$6,400. Cash balance per books, September 30.54,750. Outstanding cheques. $3,150. Bank service charge. $24. NSF cheque from customer, $220. Deposits in transit $1,388. EFT receipts from customers in payment of their accounts. $78. Cheque #212 was correctly written and posted by the bank as $428. Cullumber Company had recorded the cheque as $482 in error. The cheque was written for the purchase of supplies. 6. 7. 8. 8. Prepare a bank reconciliation at September 30, 2021. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation September 30, 2021 Cash balance per bank statement $ Add > Deposits in transit Less V Outstanding cheques $ $ Journalize the adjusting entries at September 30,2021. on Cullumber Company's books. (Credit account titles are automatically indented when the amount is 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 (Torecord EFT receipts and error on Cheque No. 212) Sept. 30 (To record Bank charges and NSF cheque)