The September 30 bank statement for Cadieux Company and the September ledger account for cash are summarized here: Checks BANK STATEMENT Deposits Other Balance, September 1 Balance $ 1,900 September 7 NSF check $ 90 1,810 September 11 $ 2,850 4,660 September 12 September 17 # 101 $ 750 #102 1,600 3,910 2,310 September 26 #103 2,250 60 September 29 EFT deposit 125 185 September 30 Service charge 10 175 Cash (A) Debit Credit September 1 Balance 1,900 September 10 September 2,850 750 #101 10 September 30 September 2,250 1,600 #102 15 September 2,250 #103 22 September 40 #104 28 2,360 September 30 Balance No outstanding checks and no deposits in transit were noted in August. However, there are deposits in transit and checks outstanding at the end of September. The NSF check and EFT involved transactions with Cadieux Company's customers.