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 $1,095 and No. 5893 for $493. 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
16,500	10,056	11,449	17,893

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,095			09/05	1,111
09/04	5902	764			09/12	2,241
09/07	5901	1,869			09/21	4,103
09/17		677	NSF		09/25	2,380
09/20	5905	992			09/30	24	IN
09/22	5903	409			09/30	1,590	CM
09/22	5904	2,124
09/28	5907	251
09/29	5909	1,875

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,111
	12		2,241
	21		4,103
	25		2,380
	30		1,796
			11,631

Cash Payments
Check No.		Cash Credit
5901			1,869
5902			764
5903			409
5904			2,086
5905			992
5906			969
5907			251
5908			393
5909			1,875
			9,608

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				14,912
Sept. 30	Total receipts	R12	11,631		26,543
30	Total payments	D23		9,608	16,935

Additional Information

1. (a) Check No. 5904 is correctly drawn for $2,124 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 $2,086.
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 $1,590 note for Chavez Company by the bank. The collection is not yet recorded.