$($a$)$ Check Number $5904$ is correctly drawn for $$2,101$ to pay for computer equipment; however, the recordkeeper misread the amount and entered it in the accounting records with a debit to Computer Equipment and a credit to Cash of $$2,061.$

$($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.

Problem $8-5$A $($Algo$)$ Part $1$

Required:

$1.$ Prepare the September $30$ bank reconciliation for this company.