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This information relates to the Cash account in the ledger of Crane Company. Balance September 1$20,450; Cash deposited$64,000 Balance September 30$21,650; Checks written$62,800 The September

This information relates to the Cash account in the ledger of Crane Company. Balance September 1$20,450; Cash deposited$64,000 Balance September 30$21,650; Checks written$62,800 The September bank statement shows a balance of $20,550 at September 30 and the following memoranda.

Credits

Debits

Collection from customer of electronic funds transfer

$2,370

NSF check: H. Kane

$1,100

Interest earned on checking account

55

Safety deposit box rent

70

At September 30, deposits in transit were $5,288 and outstanding checks totaled $2,933.

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Prepare the adjusting entries at September 30, assuming the NSF check was from a customer on account. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Sept. 30 (To record electronic funds transfer received by bank) Sept. 30 (To record Interest earned on checking account) Sept. 30 (To record NSF check) Sept. 30 (To record charges for safety deposit box rent)

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