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 $1,048 and Number 5893 for $507. 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	$ 1,048		$ 18,952
September 4	Check #5902	$ 778		$ 18,174
September 5	Cash deposit		$ 1,125	$ 19,299
September 7	Check #5901	$ 1,804		$ 17,495
September 12	Cash deposit		$ 2,236	$ 19,731
September 17	NSF check	$ 666		$ 19,065
September 20	Check #5905	$ 957		$ 18,108
September 21	Cash deposit		$ 4,486	$ 22,594
September 22	Check #5903	$ 402		$ 22,192
September 22	Check #5904	$ 2,129		$ 20,063
September 25	Cash deposit		$ 2,391	$ 22,454
September 28	Check #5907	$ 218		$ 22,236
September 29	Check #5909	$ 1,880		$ 20,356
September 30	Collected note		$ 1,580	$ 21,936
September 30	Interest earned		$ 17	$ 21,953

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,125
September 12	2,236
September 21	4,486
September 25	2,391
September 30	1,701
	11,939

Cash Payments
Check Number	Cash Credit
5901	1,804
5902	778
5903	402
5904	2,093
5905	957
5906	1,001
5907	218
5908	435
5909	1,880
	9,568

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				18,445
September 30	Total receipts	R12	11,939		30,384
September 30	Total payments	D23		9,568	20,816

Additional Information

1. (a) Check Number 5904 is correctly drawn for $2,129 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 $2,093.
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.)