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 $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	$ 1,074		$ 18,426
September 4	Check #5902	$ 715		$ 17,711
September 5	Cash deposit		$ 1,185	$ 18,896
September 7	Check #5901	$ 1,859		$ 17,037
September 12	Cash deposit		$ 2,297	$ 19,334
September 17	NSF check	$ 675		$ 18,659
September 20	Check #5905	$ 927		$ 17,732
September 21	Cash deposit		$ 4,085	$ 21,817
September 22	Check #5903	$ 374		$ 21,443
September 22	Check #5904	$ 2,150		$ 19,293
September 25	Cash deposit		$ 2,362	$ 21,655
September 28	Check #5907	$ 225		$ 21,430
September 29	Check #5909	$ 1,874		$ 19,556
September 30	Collected note		$ 1,700	$ 21,256
September 30	Interest earned		$ 23	$ 21,279

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,185
September 12	2,297
September 21	4,085
September 25	2,362
September 30	1,789
	11,718

Cash Payments
Check Number	Cash Credit
5901	1,859
5902	715
5903	374
5904	2,106
5905	927
5906	1,022
5907	225
5908	373
5909	1,874
	9,475

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				17,943
September 30	Total receipts	R12	11,718		29,661
September 30	Total payments	D23		9,475	20,186

Additional Information

(a) Check Number 5904 is correctly drawn for $2,150 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 $2,106.

(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.

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.)