This information relates to the Cash account in the ledger of Hawkins Company.

Balance September 1 $16,400; Cash deposited $64,000

Balance September 30 $17,600; Checks written $62,800

The September bank statement shows a balance of $16,500 at September 30 and the following memoranda.

Credits Debits

Collection of $1,800 note plus interest $30 $1,830 NSF check: H. Juno $560

Interest earned on checking account 45 Safety deposit box rent 60

At September 30, deposits in transit were $4,738 and outstanding checks totaled $2,383.


(a) Prepare the bank reconciliation at September 30, 2012.

(b) Prepare the adjusting entries at September 30, assuming

(1) the NSF check was from a customer on account, and

(2) no interest had been accrued on the note.