The information below relates to the Cash account in the ledger of Sheffield Company. The September bank statement shows a balance of $16,682 on September 30 and the following memoranda. At September 30 , deposits in transit were $4,580, and outstanding checks totaled $2,513. 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)