The following information is for Sunland Company in September: 1. Cash balance per bank, September 30, $6,400. 2. Cash balance per books, September 30, $4,710. 3. Outstanding cheques, $3,180. 4. Bank service charge, $24. 5. NSF cheque from customer, $230. 6. Deposits in transit, $1,346. 7. EFT receipts from customers in payment of their accounts, $74. 8. Cheque #212 was correctly written and posted by the bank as $426. Sunland Company had recorded the cheque as $462 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.)

SUNLAND COMPANY Bank Reconciliation September 30, 2021
EFT collection of Accounts ReceivableOutstanding chequesCash balance per bank statementError in cheque No. 212: SuppliesDeposits in transitCheque printing chargeBank service chargeNSF chequeError in September 30 deposit of cash salesAdjusted cash balance per bank				$
AddLess: Bank service chargeError in September 30 deposit of cash salesAdjusted cash balance per bankEFT collection of Accounts ReceivableDeposits in transitCash balance per bank statementOutstanding chequesCheque printing chargeNSF chequeError in cheque No. 212: Supplies
AddLess: Error in cheque No. 212: SuppliesDeposits in transitCheque printing chargeError in September 30 deposit of cash salesCash balance per bank statementNSF chequeEFT collection of Accounts ReceivableAdjusted cash balance per bankBank service chargeOutstanding cheques
Error in September 30 deposit of cash salesCash balance per bank statementNSF chequeEFT collection of Accounts ReceivableDeposits in transitBank service chargeError in cheque No. 212: SuppliesAdjusted cash balance per bankOutstanding chequesCheque printing charge				$
Adjusted cash balance per booksNSF chequeError in cheque No. 212: SuppliesEFT collection of Accounts ReceivableCash balance per booksBank service chargeDeposits in transitError in September 30 deposit of cash salesCheque printing chargeOutstanding cheques				$
AddLess:
EFT collection of Accounts ReceivableError in cheque No. 212: SuppliesNSF chequeCash balance per booksDeposits in transitOutstanding chequesCheque printing chargeError in September 30 deposit of cash salesAdjusted cash balance per booksBank service charge		$
Adjusted cash balance per booksEFT collection of Accounts ReceivableBank service chargeError in cheque No. 212: SuppliesDeposits in transitCheque printing chargeNSF chequeCash balance per booksOutstanding chequesError in September 30 deposit of cash sales
AddLess:
Adjusted cash balance per booksDeposits in transitOutstanding chequesError in cheque No. 212: SuppliesBank service chargeEFT collection of Accounts ReceivableNSF chequeCash balance per booksCheque printing chargeError in September 30 deposit of cash sales		$
Bank service chargeNSF chequeOutstanding chequesError in cheque No. 212: SuppliesAdjusted cash balance per booksCheque printing chargeError in September 30 deposit of cash salesDeposits in transitCash balance per booksEFT collection of Accounts Receivable
Bank service chargeCash balance per booksEFT collection of Accounts ReceivableError in cheque No. 212: SuppliesAdjusted cash balance per booksCheque printing chargeDeposits in transitOutstanding chequesError in September 30 deposit of cash salesNSF cheque				$

eTextbook and Media

List of Accounts

Journalize the adjusting entries at September 30, 2021, on Sunland 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)