Chavez Company most recently reconciled its bank statement and book balances of cash on August 31 and it reported two checks outstanding, Number 5888 for $1,002 and Number 5893 for $516. Check Number 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	9,718	11,644	18,426

CHECKS AND DEBITS	DEPOSITS AND CREDITS
Date	Number	Amount	Date	Amount
09/03	5888	1,002		09/05	1,160
09/04	5902	751		09/12	2,265
09/07	5901	1,810		09/21	4,208
09/17		617	NSF	09/25	2,308
09/20	5905	905		09/30	13	IN
09/22	5903	374		09/30	1,690	CM
09/22	5904	2,147
09/28	5907	214
09/29	5909	1,898

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,160
September 12	2,265
September 21	4,208
September 25	2,308
September 30	1,686
	11,627

Cash Payments
Check Number	Cash Credit
5901	1,810
5902	751
5903	374
5904	2,102
5905	905
5906	1,034
5907	214
5908	404
5909	1,898
	9,492

Cash	Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				14,982
September 30	Total receipts	R12	11,627		26,609
September 30	Total payments	D23		9,492	17,117

Additional Information

(a) Check Number 5904 is correctly drawn for $2,147 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 $2,102.

(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.

(c) The credit memorandum (CM) is from the collection of a $1,690 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. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet 456 Record the entry related to the September 30 deposit, if required. Note: Enter debits before credits