The information below relates to the Cash account in the ledger of Crane Company. Balance September 1-$17,000; Balance September 30-$17,604; Cash deposited $64,000. Checks written-$63,396. The September bank statement shows a balance of $16,622 on September 30 and the following memoranda. Credits Collection of $1,595 note plus interest $35 Interest earned on checking account $1,630 $50 Debits NSF check: Richard Nance Safety deposit box rent $525 $70 At September 30, deposits in transit were $4,550, and outstanding checks totaled $2,483 (a) Prepare the bank reconciliation at September 30. (List items that increase cash balance first.) CRANE COMPANY Bank Reconciliation $ $ $ $ (b) Prepare the adjusting entries at September 30, assuming (1) the NSF check was from a customer on account, and (2) no interest had been accrued on the note. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credi No. Account Titles and Explanation Sept. 30 (To record note receivable.) Sept. 30 (To record interest earned.) Sept. 30 (To record NSF check.) Sept. 30 (To record safety deposit rent.)