Chapter 8 Cash and Intermal Controls Chavez Company most recently reconciled its bank statement and book balances of cash on and it reported two checks outstanding. No. 588 for $1.028.05 and No. 5893 for $494.25 information is available for its September 30, 2015, reconciliation. ecord From the September 30 Bank Statement CURRENT BALANCE 18.453.25 PREVIOUS BALANCE TOTAL CHECKS AND DEBITS TOTAL DEPOSITS AND CREDITS 9,620.05 11,272.85 16,800.45 DAILY BALANCE CHECKS AND DEBITS DEPOSITS AND CREDITS Date No. Amount 09/03 5888 1,028.05 09/04 5902 719.90 09/07 5901 1,824.25 Date 08/31 09/03 09/04 16,800.45 15,772.40 15,052.50 16,156.25 4,332.00 16,558.90 15,958.65 15,021.65 19,114.65 16,625.55 8,977.25 18,763.40 16,955.75 18,453.25 09/12 09/21 600.25 NSF 09/25 09/30 1.103.75 2.226.90 4,093.00 2,351.70 12.50 IN 09/07 09/20 5905 937.00 09/22 5903 399.10 09/22 5904 2,090.00 09/28 5907 213.85 09/29 5909 1,807.65 09/30 1,485.00 CM09/12 09/20 09/21 09/22 09/25 09/28 09/29 09/30 From Chavez Company's Accounting Records Cash Receipts Deposited Cash Disbursements Check No Date Debit Credit Sept ,103.75 2.226.90 4,093.00 2.351.70 1.68275 11.458.10 5901 5902 5903 5904 5905 5906 1,824.25 719.90 399.10 2.060.00 937.00 982.30 25 30