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

Balance September 1$17,260;		Cash deposited$64,410.
Balance September 30$18,204;		Checks written$63,466.

The September bank statement shows a balance of $17,222 on September 30 and the following memoranda.

Credits				Debits
Collection of $1,893 note plus interest $37		$1,930		NSF check: Richard Nance		$825
Interest earned on checking account		$52		Safety deposit box rent		$72

At September 30, deposits in transit were $4,850, and outstanding checks totaled $2,783.

(a)

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

MINTON COMPANY Bank Reconciliation September 30
Cash balance per bank statementDeposits in transitOutstanding checksCollection of note receivableBank service chargeAdjusted cash balance per bankInterest earnedNSF checkSafety deposit box rentAdjusted cash balance per booksCash balance per books					$
AddLess:	Cash balance per bank statementDeposits in transitOutstanding checksCollection of note receivableBank service chargeAdjusted cash balance per bankInterest earnedNSF checkSafety deposit box rentCash balance per booksAdjusted cash balance per books
LessAdd:	Cash balance per bank statementDeposits in transitOutstanding checksCollection of note receivableBank service chargeAdjusted cash balance per bankInterest earnedNSF checkSafety deposit box rentAdjusted cash balance per booksCash balance per books
Cash balance per bank statementDeposits in transitOutstanding checksCollection of note receivableBank service chargeAdjusted cash balance per bankInterest earnedNSF checkSafety deposit box rentCash balance per booksAdjusted cash balance per books					$
Deposits in transitOutstanding checksCash balance per booksCollection of note receivableBank service chargeAdjusted cash balance per booksInterest earnedNSF checkSafety deposit box rentAdjusted cash balance per bankCash balance per bank statment					$
AddLess:
Deposits in transitOutstanding checksCash balance per booksCollection of note receivableBank service chargeAdjusted cash balance per booksInterest earnedNSF checkSafety deposit box rentAdjusted cash balance per bankCash balance per bank statment			$
Deposits in transitOutstanding checksCash balance per booksCollection of note receivableBank service chargeAdjusted cash balance per booksInterest earnedNSF checkSafety deposit box rentCash balance per bank statmentAdjusted cash balance per bank
AddLess:
Deposits in transitOutstanding checksCash balance per booksCollection of note receivableBank service chargeAdjusted cash balance per booksInterest earnedNSF checkSafety deposit box rentAdjusted cash balance per bankCash balance per bank statment
Deposits in transitOutstanding checksCash balance per booksCollection of note receivableBank service chargeAdjusted cash balance per booksInterest earnedNSF checkSafety deposit box rentCash balance per bank statmentAdjusted cash balance per bank
Deposits in transitOutstanding checksCash balance per booksCollection of note receivableBank service chargeAdjusted cash balance per booksInterest earnedNSF checkSafety deposit box rentAdjusted cash balance per bankCash balance per bank statment					$