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 $1,100 and No. 5893 for $481. The following information is available for its September 30, 2017, reconciliation.

From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
16,500	9,953	11,604	18,151

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,100			09/05	1,142
09/04	5902	711			09/12	2,257
09/07	5901	1,821			09/21	4,177
09/17		697	NSF		09/25	2,373
09/20	5905	902			09/30	13	IN
09/22	5903	447			09/30	1,642	CM
09/22	5904	2,111
09/28	5907	276
09/29	5909	1,888

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,142
	12		2,257
	21		4,177
	25		2,373
	30		1,655
			11,604

Cash Disbursements
Check No.		Cash Credit
5901			1,821
5902			711
5903			447
5904			2,074
5905			902
5906			955
5907			276
5908			384
5909			1,888
			9,458

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				14,919
Sept. 30	Total receipts	R12	11,604		26,523
30	Total disbursements	D23		9,458	17,065

Additional Information Check No. 5904 is correctly drawn for $2,111 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 $2,074. 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 $1,660 note for Chavez Company by the bank. The bank deducted a $18 collection fee. The collection and fee are not yet recorded.

Required: 1. Prepare the September 30, 2017, bank reconciliation for this company.

2. Prepare the journal entries to adjust the book balance of cash to the reconciled balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet Record the entry related to the September 30 deposit, if required. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Record entry Clear entry View general journal Journal entry worksheet 1 3 4 5 6 Record the entry related to interest earned, if required. Note: Enter debits before credits. Date General Journal Debit Credit Sept 30 Record entry Clear entry View general journal Journal entry worksheet