a$)$ Prepare the Sept. $30$ bank reconciliation for Chavez Company.

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 $$1,028$ and No$.5893$ for $$494.$ Check No$.5893$ was still outstanding as of September $30.$ The following information is available for its September $30$ reconciliation.

b$)$ Prepare journal entries to adjust the book balance of cash to the reconciled balance