This information relates to the Cash account in the ledger of Blue Spruce Company.

Balance September 1$17,440;		Cash deposited$64,310
Balance September 30$18,084;		Checks written$63,666

The September bank statement shows a balance of $17,102 at September 30 and the following memoranda.

Credits				Debits
Collection from customer of electronic funds transfer		$1,870		NSF check: H. Kane		$765
Interest earned on checking account		51		Safety deposit box rent		71

At September 30, deposits in transit were $4,790 and outstanding checks totaled $2,723.

(a)

Prepare the bank reconciliation at September 30, 2022. (List items that increase cash balance first. Reconcile cash balance per bank first.)

Blue Spruce Company Bank Reconciliation choose the accounting period September 30, 2022For the Year Ended September 30, 2022For the Month Ended September 30, 2022
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent					$enter a dollar amount
select between addition and deduction LessAdd:	select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent				enter a dollar amount
					enter a subtotal of the two previous amounts
select between addition and deduction LessAdd:	select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent				enter a dollar amount
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent					$enter a total amount for section one
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent					$enter a dollar amount
select between addition and deduction LessAdd:
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent			$enter a dollar amount
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent			enter a dollar amount
					enter a subtotal of the two previous amounts
					enter a total amount for the first part of section two
select between addition and deduction AddLess:
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent			enter a dollar amount
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent			enter a dollar amount
					enter a subtotal of the two previous amounts
select an opening name for section one Adjusted cash balance per bankAdjusted cash balance per booksBank service chargeCash balance per bank statementCash balance per booksDeposits in transitElectronic funds transfer receivedInterest earnedNSF checkOutstanding checksSafety deposit box rent					$enter a total amount for section two