The information below relates to the Cash account in the ledger of Jason Company.

Balance September 1$25,700Cash deposited$96,000.Balance September 30$22,200Checks written$99,500.

The September bank statement shows a balance of $24,635 on September 30 and the following memoranda.

Collection of $4,200 note plus interest $50$4,250NSF check: J. E. Hoover$729Interest earned on checking account$28Safety deposit box rent$75

At September 30, deposits in transit were $4,596, and outstanding checks totaled $3,557.

Prepare the bank reconciliation at September 30. (List items that increase cash balance first.)