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 $1,065 and No. 5893 for $519. The following information is available for its September 30, 2017, reconciliation.

From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
20,000	9,775	11,705	21,930

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,065			09/05	1,168
09/04	5902	703			09/12	2,263
09/07	5901	1,843			09/21	4,367
09/17		644	NSF		09/25	2,382
09/20	5905	917			09/30	21	IN
09/22	5903	377			09/30	1,504	CM
09/22	5904	2,133
09/28	5907	222
09/29	5909	1,871

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,168
	12		2,263
	21		4,367
	25		2,382
	30		1,713
			11,893

Cash Disbursements
Check No.		Cash Credit
5901			1,843
5902			703
5903			377
5904			2,091
5905			917
5906			966
5907			222
5908			405
5909			1,871
			9,395

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				18,416
Sept. 30	Total receipts	R12	11,893		30,309
30	Total disbursements	D23		9,395	20,914

Additional Information Check No. 5904 is correctly drawn for $2,133 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 $2,091. 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 is from the collection of a $1,520 note for Chavez Company by the bank. The bank deducted a $16 collection fee. The collection and fee are not yet recorded.

2. Prepare the 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.)