The information below relates to the Cash account in the ledger of Minton Company. Balance September 1-$17,150; Cash deposited-$64,000. Balance September 30-$17,404; Checks written-$63,746. The September bank statement shows a balance of $16,422 on September 30 and the following memoranda. Credits Debits Collection of $2,500 note plus interest $30 $2,530 NSF check: Richard Nance $425 Interest earned on checking account $45 Safety deposit box rent $65 At September 30, deposits in transit were $5,450, and outstanding checks totaled $2,383 Prepare the bank reconciliation at September 30. (List items that increase cash balance first.) MINTON COMPANY Bank Reconciliation $ $ 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.) No. Account Titles and Explanation Sept. 30 Sept. 30 (To record note receivable.) Sept. 30 (To record interest earned.) Sept. 30 (To record NSF check.) (To record safety deposit rent.) Debit Credit