The information below relates to the Cash account in the ledger of Crane Artworks $($amounts in thousands$).$

Balance September $1-17,000$;

Cash deposited $-$$$64,000.$

Balance September $30-$$$17,604$;

Checks written$-$ $$63,396.$

The September bank statement shows a balance of $16,622$ on September $30$ and the following memoranda.

At September $30,$ deposits in transit were $4,550,$ and outstanding checks totaled $2,483.$

Prepare the bank reconciliation at September $30.($Reconcile the bank balance first and then the book balance. List items that increase

balances first.$)$

CRANE SA

BankReconciliation

September $30$