This information relates to the Cash account in the ledger of Sunland Company Balance September 1-$20,970; Cash deposited-$64,000 Balance September 30-$22,170; Checks written-$62,800 The September bank statement shows a balance of $21,070 at September 30 and the following memoranda. Credits Debits Collection from customer of electronic funds transfer $2,170 NSF check: H. Kane $900 Interest earned on checking account Safety deposit box rent 75 At September 30, deposits in transit were $5,093 and outstanding checks totaled $2,738. SUNLAND COMPANY Bank Reconciliation September 30, 2022 Cash balance per bank statement : 21070 Add : Deposits in transit 5093 L 26163 Less : Outstanding checks -2738 i L Adjusted cash balance per bank $ 23425 Cash balance per books 22170 Add : Electronic funds transfer received 2170 Interest earned 2230 24400 Less : Electronic funds transfer received 2170 Interest earned 2230 24400 Less : NSF check -900 i Safety deposit box rent -975 i Adjusted cash balance per books 23425 e Textbook and Media List of Accounts 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) e Textbook and Media