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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 $1,086 and Number 5893 for $485. 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				$ 17,500
September 3	Check #5888	$ 1,086		$ 16,414
September 4	Check #5902	$ 750		$ 15,664
September 5	Cash deposit		$ 1,199	$ 16,863
September 7	Check #5901	$ 1,839		$ 15,024
September 12	Cash deposit		$ 2,295	$ 17,319
September 17	NSF check	$ 620		$ 16,699
September 20	Check #5905	$ 974		$ 15,725
September 21	Cash deposit		$ 4,052	$ 19,777
September 22	Check #5903	$ 387		$ 19,390
September 22	Check #5904	$ 2,064		$ 17,326
September 25	Cash deposit		$ 2,399	$ 19,725
September 28	Check #5907	$ 246		$ 19,479
September 29	Check #5909	$ 1,872		$ 17,607
September 30	Collected note		$ 1,560	$ 19,167
September 30	Interest earned		$ 20	$ 19,187

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,199
September 12	2,295
September 21	4,052
September 25	2,399
September 30	1,781
	11,726

Cash Payments
Check Number	Cash Credit
5901	1,839
5902	750
5903	387
5904	2,028
5905	974
5906	1,007
5907	246
5908	441
5909	1,872
	9,544

Cash	Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				15,929
September 30	Total receipts	R12	11,726		27,655
September 30	Total payments	D23		9,544	18,111

Additional Information

(a) Check Number 5904 is correctly drawn for $2,064 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 $2,028.

(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.

(c) The collection of the note on September 30 is not yet recorded by the company.

2. Prepare journal entries to adjust the book balance of cash to the reconciled balance.

Journal entry worksheet 456 Record the entry related to the September 30 deposit, if required. Note: Enter debits before credits

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