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.)

General Journal entries:

• No journal entry required
• Accounts payable
• Accounts receivableS.Nilson
• Advertising expense
• Cash
• Cash short and over
• Collection expense
• Computer equipment
• Delivery expense
• Discounts lost
• Interest earned
• Janitorial expenses
• Merchandise inventory
• Mileage expense
• Notes receivable
• Office supplies expense
• Petty cash
• Postage expense
• Printing expense
• Rent expense
• Repairs expenseComputer
• Utilities expense

Required information (The following information applies to the questions displayed below.) Chavez Company most recently reconciled its bank statement and book balances of cash on August 31 and it reported two checks outstanding, No. 5888 for $1,071 and No. 5893 for $506. Check No. 5893 was still outstanding as of September 30. The following information is available for its September 30 reconciliation From the September 30 Bank Statement PREVIOUS BALANCE 18,500 TOTAL CHECKS AND DEBITS 9,944 TOTAL DEPOSITS AND CREDITS 11,863 CURRENT BALANCE 20,419 CHECKS AND DESITS Date No. Amount 09/03 5888 1,071 09/04 5902 722 09/07 5901 1,890 09/17 621 NSE 09/20 5905 983 09/22 5903 393 09/22 5904 2,138 09/28 5907 261 09/29 5909 1,865 DEPOSITS AND CREDITS Date Amount 09/05 1,168 09/12 2,240 09/21 4,480 09/25 2,368 09/30 17 IN 09/30 1,590 CM From Chavez Company's Accounting Records Cash Receipta Deposited Cash Date Debit Sept. 5 1,168 12 2,240 2 25 2.368 30 1,777 12,033 392 Cash Payments Cash Check No. Credit 5901 1.890 5902 722 5902 5904 2,099 5905 983 5906 974 5907 261 5908 5909 1,865 9,587 400 PR Debit Credit Cash Date Explanation Aug. 31 Balance Sept. 30 Total receipta 30 Total payments Acct. No. 101 Balance 16,923 28,955 19,369 12,033 212 D23 9,587 Additional Information (a) Check No. 5904 is correctly drawn for $2,138 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 $2,099. (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 credit memorandum (CM) is from the collection of a $1,590 note for Chavez Company by the bank. The collection is not yet recorded. 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.) View transaction list Journal entry worksheet Record the entry related to interest earned, if required. Note: Enter debits before credits. Date General Journal Debit Credit Sept 30 Record entry Clear entry View general Journal 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.) View transaction list Journal entry worksheet 1 2 3 4 5 6 > Record the entry related to the note receivable and the collection, if required. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Record entry Clear entry View general Journal 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.) View transaction list Journal entry worksheet 1 2 3 4 5 6 > Record the entry related to the outstanding checks, if required. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Record entry Clear entry View general Journal 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.) View transaction list Journal entry worksheet Record the entry related to the NSF check, if required. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Record entry Clear entry View general Journal 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.) View transaction list Journal entry worksheet 1 2 3 4 5 6 > Record the entry related to the error on check 5904, if required. Note: Enter debits before credits. Date General Journal Debit Credit Sept 30 Record entry Clear entry View general Journal