This information relates to the Cash account in the ledger of Sandhill Company. Balance September 1-$19,970; Cash deposited-$64,000 Balance September 30-$21,170; Checks written-$62,800 The September bank statement shows a balance of $20,070 at September 30 and the following memoranda. Credits Debits $760 Collection of electronic funds transfer2,030 NSF check: H. Kane Interest earned on checking account 70 Safety deposit box rent 85 At Septmber 30, deposits in transit were $4,963 and outstanding checks totaled $2,608. Prepare the bank reconciliation at September 30, 2017. (List items that increase balance as per bank & books first.) SANDHILL COMPANY Bank Reconciliation