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 $1,066 and Number 5893 for $517. 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	$ 1,066		$ 17,434
September 4	Check #5902	$ 721		$ 16,713
September 5	Cash deposit		$ 1,170	$ 17,883
September 7	Check #5901	$ 1,856		$ 16,027
September 12	Cash deposit		$ 2,295	$ 18,322
September 17	NSF check	$ 670		$ 17,652
September 20	Check #5905	$ 906		$ 16,746
September 21	Cash deposit		$ 4,408	$ 21,154
September 22	Check #5903	$ 362		$ 20,792
September 22	Check #5904	$ 2,059		$ 18,733
September 25	Cash deposit		$ 2,398	$ 21,131
September 28	Check #5907	$ 231		$ 20,900
September 29	Check #5909	$ 1,871		$ 19,029
September 30	Collected note		$ 1,640	$ 20,669
September 30	Interest earned		$ 18	$ 20,687

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,170
September 12	2,295
September 21	4,408
September 25	2,398
September 30	1,718
	11,989

Cash Payments
Check Number	Cash Credit
5901	1,856
5902	721
5903	362
5904	2,022
5905	906
5906	975
5907	231
5908	397
5909	1,871
	9,341

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				16,917
September 30	Total receipts	R12	11,989		28,906
September 30	Total payments	D23		9,341	19,565

Additional Information

1. (a) Check Number 5904 is correctly drawn for $2,059 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 $2,022.
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 collection of the note on September 30 is not yet recorded by the 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.)