This information relates to the Cash account in the ledger of Cullumber Company. Balance September 1-$17.090; Cash deposited-$64.000 Balance September 30-$18,290; Checks written-$62,800 The September bank statement shows a balance of $17,190 at September 30 and the following memoranda. Debits Credits Collection from customer of electronic funds transfer Interest earned on checking account $1.990 NSF check: H. Kane $720 50 Safety deposit box rent 65 At September 30, deposits in transit were $4,903 and outstanding checks totaled $2,548. Prepare the bank reconciliation at September 30, 2022. (List items that increase balance as per bank & books first.) CULLUMBER COMPANY Bank Reconciliation September 30, 2022 Cash balance per bank statement Add Deposits in transit 4.903 Less V Outstanding checks 2548 Adjusted cash balance per bank V $ Cash balance per books $ 18,290 Add Add V: Electronic funds transfer received 1.990 Interest earned 50 2,040 Less v NSF check 7201 Safety deposit box rent 65 785 Adjusted cash balance per books $ 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 Cash 1990 Accounts Receivable 1990 (To record electronic funds transfer received by bank) Sept. 30 Cash 50 Interest Revenue 50 (To record Interest earned on checking account) Sept. 30 Accounts Receivable Cash Sept. 30 Accounts Receivable Cash | (To record NSF check) Sept. 30 Bank Charges Expense Cash (To record charges for safety deposit box rent) eTextbook and Media