The information below relates to the Cash account in the ledger of Cullumber Company. Balance September 1-$28,600 Cash deposited-$96,000. Balance September 30-$27,900 Checks written-$97,000. The September bank statement shows a balance of $27,800 on September 30 and the following memoranda. Credits Debits Collection of $4,200 note plus interest $90 $4,290 NSF check: J. E. Harris $880 Interest earned on checking account $65 Safety deposit box rent $75 At September 30, deposits in transit were $7,600, and outstanding checks totaled $4,100. Prepare the bank reconciliation at September 30.