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 $1,028 and No. 5893 for $494. 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 16,800 TOTAL CHECKS AND DEBITS 9.617 TOTAL DEPOSITS AND CREDITS 11,270 CURRENT BALANCE 18,453 CHEOS AND DESITS Date No. 09/03 5888 1,028 09/04 219 09/07 5901 09/17 OO NSF en/20 5905 932 09/22 5903 09/22 5904 2,090 5907 213 09/29 5909 1.802 DEPOSITS AND CREDITS Date Amount e9/es 1,103 09/12 09/21 09/25 2,351 09/30 12 IN 9/30 1,485 CM From Chavez Company's Accounting Records Cash Receipts Deposited Cash Date Debit Sept. 5 1,103 2,226 21 4.093 2,352 8 11,455 Cash Payments Cash Credit 5901 5502 719 300 5904 2,06 50 937 902 213 5900 Ses Debit Credit Balance planation Aug. 11 Balance Sept. Total receipts Total pents REZ 11,455 26.733 9.33 Additional Information a) Check No. 5904 is correctly drawn for $2.090 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 $2.060 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 The credit memorandum (CM) is from the collection of a $1485 note for Chaves Company by the bank. The collection is not yet recorded 2. Prepare journal entries to adjust the book balance of cash to the reconciled balance of no entry is required for a transaction/event, select "No journal entry required in the first account field)