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 $1,025 and No. 5893 for $489. The following information is available for its September 30, 2017, reconciliation.

From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
20,500	9,891	11,750	22,359

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,025			09/05	1,181
09/04	5902	772			09/12	2,222
09/07	5901	1,861			09/21	4,412
09/17		677	NSF		09/25	2,367
09/20	5905	915			09/30	17	IN
09/22	5903	385			09/30	1,551	CM
09/22	5904	2,112
09/28	5907	257
09/29	5909	1,887

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,181
	12		2,222
	21		4,412
	25		2,367
	30		1,763
			11,945

Cash Disbursements
Check No.		Cash Credit
5901			1,861
5902			772
5903			385
5904			2,073
5905			915
5906			1,003
5907			257
5908			358
5909			1,887
			9,511

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				18,986
Sept. 30	Total receipts	R12	11,945		30,931
30	Total disbursements	D23		9,511	21,420

Additional Information Check No. 5904 is correctly drawn for $2,112 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 $2,073. 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 $1,570 note for Chavez Company by the bank. The bank deducted a $19 collection fee. The collection and fee are not yet recorded.

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

Journal entry worksheet 2 3 4 5 6 Record the entry related to the September 30 deposit, if required. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Journal entry worksheet 3 4 5 6 Record the entry related to interest earned, if required. Note: Enter debits before credits. General Journal Debit Credit Date Sept 30 Journal entry worksheet 4 5 6 Record the entry related to the note receivable and the collection fee, if required. Note: Enter debits before credits. Date General Journal Debit Credit Sept 30 Journal entry worksheet