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 $480. 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	10,063	11,951	18,388

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,083			09/05	1,187
09/04	5902	752			09/12	2,297
09/07	5901	1,892			09/21	4,471
09/17		678	NSF		09/25	2,373
09/20	5905	979			09/30	23	IN
09/22	5903	450			09/30	1,600	CM
09/22	5904	2,111
09/28	5907	254
09/29	5909	1,864

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,187
	12		2,297
	21		4,471
	25		2,373
	30		1,782
			12,110

Cash Payments
Check No.		Cash Credit
5901			1,892
5902			752
5903			450
5904			2,073
5905			979
5906			967
5907			254
5908			352
5909			1,864
			9,583

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				14,937
Sept. 30	Total receipts	R12	12,110		27,047
30	Total payments	D23		9,583	17,464

Additional Information

1. (a) Check No. 5904 is correctly drawn for $2,111 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 $2,073.
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 $1,600 note for Chavez Company by the bank. The collection is not yet recorded.

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

CHAVEZ COMPANY
Bank Reconciliation
September 30
Bank statement balance		$18,388	Book balance
Add:			Add:
check number?
Deposit of Sept. 30	1,782
		1,782			0
		20,170			0
Deduct:			Deduct:
		0			0
Adjusted bank balance		$20,170	Adjusted book balance		$0