The information below relates to the Cash account in the ledger of Brett Company. Balance September 1-$9,947; Cash deposited-$37,120. Balance September 30-$10,094; Checks written-$36,973. The September bank statement shows a balance of $9,525 on September 30 and the following memoranda. Credits Debits Collection of $850 note plus interest $34 $884 Interest earned on checking account $26 NSF check: J. Jackson $245 Safety deposit box rent $35 At September 30, deposits in transit were $2,581, and outstanding checks totaled $1,382 Instructions (a) Prepare the bank reconciliation at September 30. (b) 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