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 $1,028.05 and No. 5893 for $494.25. The following information is available for its September 30, 2015, reconciliation. From the September 30 Bank Statement PREVIOUS BALANCE TOTAL CHECKS AND DEBITS TOTAL DEPOSITS AND CREDITS CURRENT BALANCE 16,800.45 9,620.05 11,272.85 18,453.25 CHECKS AND DEBITS DEPOSITS AND CREDITS DAILY BALANCE Date No. Amount Date Amount Date Amount 3-Sep 5888 1,028.05 5-Sep 1,103.75 31-Aug 16,800.45 4-Sep 5902 719.90 12-Sep 2,226.90 3-Sep 15,772.40 7-Sep 5901 1,824.25 21-Sep 4,093.00 4-Sep 15,052.50 17-Sep 600.25 NSF 25-Sep 2,351.70 5-Sep 16,156.25 20-Sep 5905 937.00 30-Sep 12.50 IN 7-Sep 14,332.00 22-Sep 5903 399.10 30-Sep 1,485.00 CM 12-Sep 16,558.90 22-Sep 5904 2,090.00 17-Sep 15,958.65 28-Sep 5907 213.85 20-Sep 15,021.65 29-Sep 5909 1,807.65 21-Sep 19,114.65 22-Sep 16,625.55 25-Sep 18,977.25 28-Sep 18,763.40 29-Sep 16,955.75 30-Sep 18,453.25 From the September 30 Bank Statement PREVIOUS BALANCE TOTAL CHECKS AND DEBITS TOTAL DEPOSITS AND CREDITS CURRENT BALANCE 16,800.45 9,620.05 11,272.85 18,453.25 From the September 30 Bank Statement PREVIOUS BALANCE TOTAL CHECKS AND DEBITS TOTAL DEPOSITS AND CREDITS CURRENT BALANCE 16,800.45 9,620.05 11,272.85 18,453.25 Cash Acct. No. 101 Date Explanation PR Debit Credit Balance Aug. 31 Balance 15,278.15 Sept. 30 Total receipts R12 11,458.10 26,736.25 30 Total disbursements D23 9,332.05 17,404.20

Additional Information 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. 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. The credit memorandum is from the collection of a $1,500 note for Chavez Company by the bank. The bank deducted a $15 collection fee. The collection and fee are not yet recorded.

Required: 1. Prepare the September 30, 2015, bank reconciliation for this company. (Round your answers to

1a)

Prepare the journal entries to adjust the book balance of cash to the reconciled balance. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)