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 $1,074 and Number 5893 for $517. Check Number 5893 was still outstanding as of September 30. The following information is available for its September 30 reconciliation.

Date	Description	Withdrawals	Deposits	Balance
September 1				$ 20,000
September 3	Check #5888	$ 1,074		$ 18,926
September 4	Check #5902	$ 744		$ 18,182
September 5	Cash deposit		$ 1,169	$ 19,351
September 7	Check #5901	$ 1,823		$ 17,528
September 12	Cash deposit		$ 2,255	$ 19,783
September 17	NSF check	$ 643		$ 19,140
September 20	Check #5905	$ 989		$ 18,151
September 21	Cash deposit		$ 4,385	$ 22,536
September 22	Check #5903	$ 438		$ 22,098
September 22	Check #5904	$ 2,051		$ 20,047
September 25	Cash deposit		$ 2,317	$ 22,364
September 28	Check #5907	$ 221		$ 22,143
September 29	Check #5909	$ 1,871		$ 20,272
September 30	Collected note		$ 1,640	$ 21,912
September 30	Interest earned		$ 15	$ 21,927

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,169
September 12	2,255
September 21	4,385
September 25	2,317
September 30	1,651
	11,777

Cash Payments
Check Number	Cash Credit
5901	1,823
5902	744
5903	438
5904	2,014
5905	989
5906	964
5907	221
5908	432
5909	1,871
	9,496

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				18,409
September 30	Total receipts	R12	11,777		30,186
September 30	Total payments	D23		9,496	20,690

Additional Information

(a) Check Number 5904 is correctly drawn for $2,051 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 $2,014.

(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 collection of the note on September 30 is not yet recorded by the company.

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

Journal entry worksheet Record the entry related to the September 30 deposit, if required. Note: Enter debits before credits