This information relates to the Cash account in the ledger of Sheridan Company. Balance September 1-$20.410: Cash deposited-$64,000 Balance September 30-$21,610: Checks written-$62,800 The September bank statement shows a balance of $20,510 at September 30 and the following memoranda. Credits Collection of electronic funds transfer $2.120 Interest earned on checking account 50 Debits NSF check: H. Kane Safety deposit box rent $850 65 At September 30, deposits in transit were $5,033 and outstanding checks totaled $2,678. Your answer is partially correct. Prepare the bank reconciliation at September 30, 2017. (List items that increase balance as per bank & books first.) SHERIDAN COMPANY Bank Reconciliation September 30, 2017 Cash balance per bank statement $ 20,510 Add Deposits in transit 5,033 Less : Outstanding checks Adjusted cash balance per bank Cash balance per books Add Electronic funds transfer received Interest earned Safety deposit box rent NSF check Adjusted cash balance per books Electronic funds transfer received Interest earned Less 1: Safety deposit box rent NSF check Adjusted cash balance per books eTextbook and Media List of Accounts Your answer is partially correct. 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.) Debit Credit Date Account Titles and Explanation Sept. 30 cash Accounts Receivable (To record electronic funds transfer received by bank) Sept. 30 cash Interest Revenue (To record Interest earned on checking account) Sept. 30 Accounts Receivable Cash (To record NSF check) Sept. 30 Bank Charges Expense | cash (To record charges for safety deposit boxrent) eTextbook and Media List of Accounts