The following information relates to the Cash account in the ledger of Lee Company. Balance September 1$25,725; Cash deposited$96,000. Balance September 30$22,225; Checks written$99,500. The September bank statement shows a balance of $24,635 on September 30 and the following memoranda.

Credits Collection of a $4,250 note plus interest $50 $4,300 Interest earned on checking account $40

Debits

NSF check: J. E. Hoover $735 Safety deposit box rent $75

At September 30, deposits in transit were $4,695, and outstanding checks totaled $3,575.

Instructions Prepare the bank reconciliation at September 30.