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 $1,083 and No. 5893 for $496. 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	9,909	11,933	18,524

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,083			09/05	1,165
09/04	5902	730			09/12	2,280
09/07	5901	1,801			09/21	4,436
09/17		676	NSF		09/25	2,369
09/20	5905	997			09/30	23	IN
09/22	5903	375			09/30	1,660	CM
09/22	5904	2,092
09/28	5907	270
09/29	5909	1,885

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,165
	12		2,280
	21		4,436
	25		2,369
	30		1,715
			11,965

Cash Payments
Check No.		Cash Credit
5901			1,801
5902			730
5903			375
5904			2,052
5905			997
5906			989
5907			270
5908			422
5909			1,885
			9,521

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				14,921
Sept. 30	Total receipts	R12	11,965		26,886
30	Total payments	D23		9,521	17,365

Additional Information

1. (a) Check No. 5904 is correctly drawn for $2,092 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 $2,052.
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 $1,660 note for Chavez 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.

Required: 1. Prepare the September 30 bank reconciliation for this company. CHAVEZ COMPANY Bank Reconciliation September 30 Bank statement balance Book balance Add: Add: 0 0 0 0 Deduct: Deduct: 0 0 Adjusted bank balance $ 0 Adjusted book balance $ 0