Chavez Company most recently reconciled its bank statement and book balances of cash on August $31$ and it reported two checks outstanding, Number $5888$ for $$1,074$ and Number $5893$ for $$483.$ Check Number $5893$ was still outstanding as of September $30.$ The following information is available for its September $30$ reconciliation.

Date Description Withdrawals Deposits Balance

September $1$ $ $19,000$

September $3$ Check #$5888$ $ $1,074$ $ $17,926$

September $4$ Check #$5902$ $ $722$ $ $17,204$

September $5$ Cash deposit $ $1,146$ $ $18,350$

September $7$ Check #$5901$ $ $1,881$ $ $16,469$

September $12$ Cash deposit $ $2,276$ $ $18,745$

September $17$ NSF check $ $655$ $ $18,090$

September $20$ Check #$5905$ $ $904$ $ $17,186$

September $21$ Cash deposit $ $4,093$ $ $21,279$

September $22$ Check #$5903$ $ $442$ $ $20,837$

September $22$ Check #$5904$ $ $2,149$ $ $18,688$

September $25$ Cash deposit $ $2,324$ $ $21,012$

September $28$ Check #$5907$ $ $249$ $ $20,763$

September $29$ Check #$5909$ $ $1,870$ $ $18,893$

September $30$ Collected note $ $1,510$ $ $20,403$

September $30$ Interest earned $ $23$ $ $20,426$

From Chavez Company$$s Accounting Records

Cash Receipts Deposited

Date Cash Debit

September $51,146$

September $122,276$

September $214,093$

September $252,324$

September $301,680$

$11,519$

Cash Payments

Check Number Cash Credit

$59011,881$

$5902722$

$5903442$

$59042,113$

$5905904$

$59061,038$

$5907249$

$5908448$

$59091,870$

$9,667$

Cash Account Number $101$

Date Explanation PR Debit Credit Balance

August $31$ Balance $17,443$

September $30$ Total receipts R$1211,51928,962$

September $30$ Total payments D$239,66719,295$

Additional Information

$($a$)$ Check Number $5904$ is correctly drawn for $$2,149$ to pay for computer equipment; however, the recordkeeper misread the amount and entered it in the accounting records with a debit to Computer Equipment and a credit to Cash of $$2,113.$

$($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.

Required:

$1.$ Prepare the September $30$ bank reconciliation for this company. $2.$ Prepare journal entries to adjust the book balance of cash to the reconciled balance.