This information relates to the Cash account in the ledger of Cullumber Company. Balance September 1-$20,340; Cash deposited-$64,000 Balance September 30-$21,540; Checks written-$62,800 The September bank statement shows a balance of $20,440 at September 30 and the following memoranda. Credits Debits Collection from customer of electronic funds transfer $2,460 NSF check: H. Kane $1,190 Interest earned on checking account 65 Safety deposit box rent 80 At September 30, deposits in transit were $5,388 and outstanding checks totaled $3,033. Account Titles and Explanation Debit Credit Date Sept. 30 | Sept. 30 (To record electronic funds transfer) Sept. 30 (To record interest earned on checking account) Sept. 30 (To record NSF check) (To record charges for safety deposit box rent) 10 00 00 10