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 $1,091 and No. 5893 for $499. The following information is available for its September 30, 2013, reconciliation.

From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
18,500	9,971	11,866	20,395

CHECKS AND DEBITS			DEPOSITS AND CREDITS		DAILY BALANCE
Date	No.	Amount	Date	Amount	Date	Amount
09/03	5888	1,091	09/05	1,127	08/31	18,500
09/04	5902	797	09/12	2,266	09/03	17,409
09/07	5901	1,893	09/21	4,478	09/04	16,612
09/17		654 NSF	09/25	2,395	09/05	17,739
09/20	5905	931	09/30	15 IN	09/07	15,846
09/22	5903	393	09/30	1,585 CM	09/12	18,112
09/22	5904	2,115			09/17	17,458
09/28	5907	228			09/20	16,527
09/29	5909	1,869			09/21	21,005
					09/22	18,497
					09/25	20,892
					09/28	20,664
					09/29	18,795
					09/30	20,395

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept. 5			1,127
12			2,266
21			4,478
25			2,395
30			1,772
			12,038

Cash Disbursements
Check No.		Cash Credit
5901			1,893
5902			797
5903			393
5904			2,071
5905			931
5906			960
5907			228
5908			399
5909			1,869
			9,541

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				16,910
Sept. 30	Total receipts	R12	12,038		28,948
30	Total disbursements	D23		9,541	19,407

Additional Information

Check No. 5904 is correctly drawn for $2,115 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 $2,071. 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 $1,600 note for Chavez Company by the bank. The bank deducted a $15 collection fee. The collection and fee are not yet recorded.

Prepare the September 30, 2013, bank reconciliation for this company.

CHAVEZ COMPANY
Bank Reconciliation
September 30, 2013
Bank statement balance			Book balance
Add:			Add:
Deduct:			Deduct:
Adjusted bank balance			Adjusted book balance