The September 30 bank statement for Cadieux Company and the September ledger account for cash are summarized here: Checks BANK STATEMENT Deposits Other NSP check $ 90 $ 2,700 Balance, September 1 September 7 September 11 September 12 September 17 September 26 September 29 September 30 #101 #102 1103 $ 700 1,500 2,200 Balance $ 1,800 1,710 4,410 3,710 2,210 10 110 100 EFT deposit Service charge 100 10 Cash (A) Debit Balance Credit September 1 September 10 September 30 1,800 2,700 2,000 700 1,500 2,200 40 September 10 September 15 September 22 September 28 #101 #102 #103 #104 September 30 Balance 2,060 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