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 $

$1$

$,$

$018$

$$and Number

$5893$

$$for $

$501$

$.$

$$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

$1$

$$ $

$18$

$,$

$500$

September

$3$

$$Check #

$5888$

$$$

$1$

$,$

$018$

$$ $

$17$

$,$

$482$

September

$4$

$$Check #

$5902$

$$$

$753$

$$ $

$16$

$,$

$729$

September

$5$

$$Cash deposit $

$1$

$,$

$184$

$$$

$17$

$,$

$913$

September

$7$

$$Check #

$5901$

$$$

$1$

$,$

$884$

$$ $

$16$

$,$

$029$

September

$12$

$$Cash deposit $

$2$

$,$

$273$

$$$

$18$

$,$

$302$

September

$17$

$$NSF check $

$667$

$$ $

$17$

$,$

$635$

September

$20$

$$Check #

$5905$

$$$

$961$

$$ $

$16$

$,$

$674$

September

$21$

$$Cash deposit $

$4$

$,$

$307$

$$$

$20$

$,$

$981$

September

$22$

$$Check #

$5903$

$$$

$385$

$$ $

$20$

$,$

$596$

September

$22$

$$Check #

$5904$

$$$

$2$

$,$

$065$

$$ $

$18$

$,$

$531$

September

$25$

$$Cash deposit $

$2$

$,$

$344$

$$$

$20$

$,$

$875$

September

$28$

$$Check #

$5907$

$$$

$277$

$$ $

$20$

$,$

$598$

September

$29$

$$Check #

$5909$

$$$

$1$

$,$

$890$

$$ $

$18$

$,$

$708$

September

$30$

$$Collected note $

$1$

$,$

$650$

$$$

$20$

$,$

$358$

September

$30$

$$Interest earned $

$14$

$$$

$20$

$,$

$372$

From Chavez Company

$$

s Accounting Records

Cash Receipts Deposited

Date Cash Debit

September

$51$

$,$

$184$

September

$122$

$,$

$273$

September

$214$

$,$

$307$

September

$252$

$,$

$344$

September

$301$

$,$

$709$

$$

$11$

$,$

$817$

Cash Payments

Check Number Cash Credit

$59011$

$,$

$884$

$5902753$

$5903385$

$59042$

$,$

$024$

$5905961$

$59061$

$,$

$001$

$5907277$

$5908446$

$59091$

$,$

$890$

$$

$9$

$,$

$621$

Cash Account Number

$101$

Date Explanation PR Debit Credit Balance

August

$31$

$$Balance

$16$

$,$

$981$

September

$30$

$$Total receipts R

$1211$

$,$

$81728$

$,$

$798$

September

$30$

$$Total payments D

$239$

$,$

$62119$

$,$

$177$

Additional Information

$($

a

$)$

$$Check Number

$5904$

$$is correctly drawn for $

$2$

$,$

$065$

$$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 $

$2$

$,$

$024$

$.$

$($

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.

Prepare journal entries to adjust the book balance of cash to the reconciled balance.

Note: 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.

Record the entry related to the September $30$ deposit, if required.

Record the entry related to interest earned, if required.

Record the entry related to the note receivable collected, if required.

Record the entry related to the outstanding checks, if required.

Record the entry related to the NSF check, if required.

Record the entry related to the error on check $5904,$ if required.