This information relates to the Cash account in the ledger of Ivanhoe Company. Balance September 1- $19,140; Cash deposited $64,000 Balance September 30$20,340; Checks written- $62,800 The September bank statement shows a balance of $19,240 at September 30 and the following memoranda. At September 30 , deposits in transit were $5,093 and outstanding checks totaled $2,738. Prepare the bank reconciliation at September 30, 2025. (List items that increase balance as per bank \& books first.) 0.41/1 September 30, 2025 balance per bank statement D] Deposits in transit 19140 balance per books s $ 2170 Interestearned 60 s 20030 Electronic funds transfer received sted cast balance per bank sted cash balance per books eTextbook and Media Prepare the adjusting entries at September 30 , assuming the NSF check was from a customer on account