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.

1. Prepare the bank reconciliation at September 30, 2022. (List items that increase balance as per bank & books first.)

2. 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.)