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 $1,068 and No. 5893 for $484. 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 $20,000

TOTAL CHECKS AND DEBITS $9,775

TOTAL DEPOSITS and CREDITS $11,520

CURRENT BALANCE $21,745

CHECKS AND DEBITS DEPOSIT AND CREDITS

DATE NO AMOUNT DATE AMOUNT

09/03 5888 $1,068 09/05 $1,184

09/04 5902 739 09/12 2,225

09/07 5901 1,833 09/21 4,248

09/17 606 NSF 09/25 2,322

09/20 5905 960 09/30 21 IN

09/22 5903 374 09/30 1,520 CM

09/22 5904 2094

09/28 5907 216

09/29 5909 1885

From Chavez Company's Accounting Records

Cash Receipts Deposited

Date Cash

Debit

Sept.5 1,184

12 2,225

21 4,248

25 2,322

30 1,784

11,763

Cash Payments

Check No. Cash

Credit

5901 1,833

5902 739

5903 374

5904 2,049

5905 960

5906 957

5907 216

5908 434

5909 1,885

9,447

Cash ACCT NO 101

DATE EXPLANATION PR DEBIT CREDIT BALANCE

Aug. 31 Balance 18,448

Sept. 30 Total receipts R12 11,763 30,211

30 Total payments D23 9,447 20,764

1. Additional Information(a) Check No. 5904 is correctly drawn for $2,094 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 $2,049.
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 $1,520 note for Chavez Company by the bank. The collection is not yet recorded.

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.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

• 1 Record the entry related to the September 30 deposit, if required.
• 2 Record the entry related to interest earned, if required.
• 3 Record the entry related to the note receivable and the collection, if required.
• 4 Record the entry related to the outstanding checks, if required.
• 5 Record the entry related to the NSF check, if required.
• 6 Record the entry related to the error on check 5904, if required.