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 $1,090 and No. 5893 for $512. 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
20,500	9,737	11,484	22,247

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,090			09/05	1,119
09/04	5902	737			09/12	2,264
09/07	5901	1,818			09/21	4,038
09/17		611	NSF		09/25	2,361
09/20	5905	924			09/30	20	IN
09/22	5903	413			09/30	1,682	CM
09/22	5904	2,054
09/28	5907	220
09/29	5909	1,870

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,119
	12		2,264
	21		4,038
	25		2,361
	30		1,700
			11,482

Cash Disbursements
Check No.		Cash Credit
5901			1,818
5902			737
5903			413
5904			2,018
5905			924
5906			965
5907			220
5908			373
5909			1,870
			9,338

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				18,898
Sept. 30	Total receipts	R12	11,482		30,380
30	Total disbursements	D23		9,338	21,042

Additional Information Check No. 5904 is correctly drawn for $2,054 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 $2,018. 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 $1,700 note for Chavez Company by the bank. The bank deducted a $18 collection fee. The collection and fee are not yet recorded.

Required: 1. Prepare the September 30, 2017, bank reconciliation for this company.

2. Prepare the journal entries to adjust the book balance of cash to the reconciled balance