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Chavez Company most recently reconciled its bank statement and book balances of cash on August 31 and it reported two checks outstanding, Number 5888 for $1,023 and Number 5893 for $508. Check Number 5893 was still outstanding as of September 30. The following information is available for its September 30 reconciliation.

Date	Description	Withdrawals	Deposits	Balance
September 1				$ 20,000
September 3	Check #5888	$ 1,023		$ 18,977
September 4	Check #5902	$ 754		$ 18,223
September 5	Cash deposit		$ 1,180	$ 19,403
September 7	Check #5901	$ 1,835		$ 17,568
September 12	Cash deposit		$ 2,237	$ 19,805
September 17	NSF check	$ 683		$ 19,122
September 20	Check #5905	$ 959		$ 18,163
September 21	Cash deposit		$ 4,248	$ 22,411
September 22	Check #5903	$ 405		$ 22,006
September 22	Check #5904	$ 2,088		$ 19,918
September 25	Cash deposit		$ 2,320	$ 22,238
September 28	Check #5907	$ 255		$ 21,983
September 29	Check #5909	$ 1,868		$ 20,115
September 30	Collected note		$ 1,570	$ 21,685
September 30	Interest earned		$ 14	$ 21,699

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,180
September 12	2,237
September 21	4,248
September 25	2,320
September 30	1,749
	11,734

Cash Payments
Check Number	Cash Credit
5901	1,835
5902	754
5903	405
5904	2,049
5905	959
5906	969
5907	255
5908	380
5909	1,868
	9,474

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				18,469
September 30	Total receipts	R12	11,734		30,203
September 30	Total payments	D23		9,474	20,729

Additional Information

1. (a) Check Number 5904 is correctly drawn for $2,088 to pay for computer equipment; however, the recordkeeper misread the amount and entered it in the accounting records with a debit to Computer Equipment and a credit to Cash of $2,049.
2. (b) The NSF check shown in the statement was originally received from a customer, S. Nilson, in payment of her account. Its return has not yet been recorded by the company.
3. (c) The collection of the note on September 30 is not yet recorded by the company.

Required: 1. Prepare the September 30 bank reconciliation for this company.

2. Prepare journal entries to adjust the book balance of cash to the reconciled balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

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