Cash Receipts Deposited Date Cash Debit September 5 1,197 September 12 2,251 September 21 4,264 September 25 2,339 September 30 1,784 11,835 Check Number Cash Payments Cash Credit 5901 1,829 5902 707 5903 353 5904 2,045 5905 955 5906 1,001 5907 249 5908 434 5909 1,859 9,432 Cash Account Number 101 Date Explanation PR Debit Credit Balance August 31 Balance 15,422 September 30 Total receipts R12 11,835 27,257 September 30 Total payments D23 9,432 17,825 Additional Information (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 $2,045. (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.