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. From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
16,800	9,617	11,270	18,453

CHECKS AND DEBITS						DEPOSITS AND CREDITS
Date	No.	Amount				Date	Amount
09/03	5888		1,028			09/05		1,103
09/04	5902		719			09/12		2,226
09/07	5901		1,824			09/21		4,093
09/17			600	NSF		09/25		2,351
09/20	5905		937			09/30		12	IN
09/22	5903		399			09/30		1,485	CM
09/22	5904		2,090
09/28	5907		213
09/29	5909		1,807

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,103
	12		2,226
	21		4,093
	25		2,351
	30		1,682
			11,455

Cash Payments
Check No.		Cash Credit
5901			1,824
5902			719
5903			399
5904			2,060
5905			937
5906			982
5907			213
5908			388
5909			1,807
			9,329

Cash			Acct. No. 101
Date	Explanation	PR	Debit			Credit			Balance
Aug. 31	Balance									15,278
Sept. 30	Total receipts	R12		11,455						26,733
30	Total payments	D23					9,329			17,404

Additional Information

1. (a) Check No. 5904 is correctly drawn for $2,090 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 $2,060.
2. (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.
3. (c) The credit memorandum (CM) is from the collection of a $1,485 note for Chavez Company by the bank. The collection is not yet recorded.