The following information is for Cullumber Company in September:

1.		Cash balance per bank, September 30, $7,400.
2.		Cash balance per books, September 30, $5,820.
3.		Outstanding cheques, $3,180.
4.		Bank service charge, $24.
5.		NSF cheque from customer, $200.
6.		Deposits in transit, $1,514.
7.		EFT receipts from customers in payment of their accounts, $84.
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.

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
Outstanding chequesDeposits in transitError in September 30 deposit of cash salesEFT collection of Accounts ReceivableBank service chargeCheque printing chargeCash balance per bank statementNSF chequeError in cheque No. 212: SuppliesAdjusted cash balance per bank				$
AddLess: NSF chequeAdjusted cash balance per bankCash balance per bank statementDeposits in transitBank service chargeError in cheque No. 212: SuppliesCheque printing chargeError in September 30 deposit of cash salesEFT collection of Accounts ReceivableOutstanding cheques
AddLess: Outstanding chequesCash balance per bank statementAdjusted cash balance per bankNSF chequeCheque printing chargeEFT collection of Accounts ReceivableError in cheque No. 212: SuppliesDeposits in transitBank service chargeError in September 30 deposit of cash sales
NSF chequeEFT collection of Accounts ReceivableOutstanding chequesError in cheque No. 212: SuppliesCash balance per bank statementAdjusted cash balance per bankBank service chargeCheque printing chargeDeposits in transitError in September 30 deposit of cash sales				$
Cash balance per booksBank service chargeCheque printing chargeError in September 30 deposit of cash salesAdjusted cash balance per booksDeposits in transitError in cheque No. 212: SuppliesOutstanding chequesEFT collection of Accounts ReceivableNSF cheque				$
AddLess:
Outstanding chequesAdjusted cash balance per booksCheque printing chargeEFT collection of Accounts ReceivableError in September 30 deposit of cash salesError in cheque No. 212: SuppliesDeposits in transitBank service chargeCash balance per booksNSF cheque		$
EFT collection of Accounts ReceivableCash balance per booksAdjusted cash balance per booksDeposits in transitOutstanding chequesError in cheque No. 212: SuppliesNSF chequeBank service chargeError in September 30 deposit of cash salesCheque printing charge
AddLess:
Cash balance per booksBank service chargeError in cheque No. 212: SuppliesNSF chequeAdjusted cash balance per booksError in September 30 deposit of cash salesEFT collection of Accounts ReceivableDeposits in transitOutstanding chequesCheque printing charge		$
Bank service chargeCash balance per booksEFT collection of Accounts ReceivableCheque printing chargeDeposits in transitNSF chequeError in cheque No. 212: SuppliesAdjusted cash balance per booksOutstanding chequesError in September 30 deposit of cash sales
Cash balance per booksError in September 30 deposit of cash salesCheque printing chargeEFT collection of Accounts ReceivableNSF chequeOutstanding chequesDeposits in transitBank service chargeAdjusted cash balance per booksError in cheque No. 212: Supplies				$

eTextbook and Media

List of Accounts

Journalize the adjusting entries at September 30, 2021, on Cullumber Companys 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Sept. 30
	(To record EFT receipts and error on Cheque No. 212)
Sept. 30
	(To record Bank charges and NSF cheque)