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 $1,094 and Number 5893 for $483. 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				$ 19,500
September 3	Check #5888	$ 1,094		$ 18,406
September 4	Check #5902	$ 712		$ 17,694
September 5	Cash deposit		$ 1,151	$ 18,845
September 7	Check #5901	$ 1,862		$ 16,983
September 12	Cash deposit		$ 2,224	$ 19,207
September 17	NSF check	$ 639		$ 18,568
September 20	Check #5905	$ 981		$ 17,587
September 21	Cash deposit		$ 4,140	$ 21,727
September 22	Check #5903	$ 415		$ 21,312
September 22	Check #5904	$ 2,146		$ 19,166
September 25	Cash deposit		$ 2,381	$ 21,547
September 28	Check #5907	$ 222		$ 21,325
September 29	Check #5909	$ 1,856		$ 19,469
September 30	Collected note		$ 1,630	$ 21,099
September 30	Interest earned		$ 23	$ 21,122

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,151
September 12	2,224
September 21	4,140
September 25	2,381
September 30	1,654
	11,550

Cash Payments
Check Number	Cash Credit
5901	1,862
5902	712
5903	415
5904	2,105
5905	981
5906	977
5907	222
5908	432
5909	1,856
	9,562

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				17,923
September 30	Total receipts	R12	11,550		29,473
September 30	Total payments	D23		9,562	19,911

Additional Information

1. (a) Check Number 5904 is correctly drawn for $2,146 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 $2,105.
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 collection of the note on September 30 is not yet recorded by the company.

Required: 1. Prepare the September 30 bank reconciliation for this company. 2. Prepare journal entries to adjust the book balance of cash to the reconciled balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)