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 $1,012 and No. 5893 for $517. 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
19,500	9,843	11,545	21,202

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,012			09/05	1,137
09/04	5902	714			09/12	2,257
09/07	5901	1,848			09/21	4,209
09/17		631	NSF		09/25	2,337
09/20	5905	987			09/30	13	IN
09/22	5903	427			09/30	1,592	CM
09/22	5904	2,116
09/28	5907	246
09/29	5909	1,862

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,137
	12		2,257
	21		4,209
	25		2,337
	30		1,766
			11,706

Cash Disbursements
Check No.		Cash Credit
5901			1,848
5902			714
5903			427
5904			2,071
5905			987
5906			972
5907			246
5908			402
5909			1,862
			9,529

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				17,971
Sept. 30	Total receipts	R12	11,706		29,677
30	Total disbursements	D23		9,529	20,148

Additional Information Check No. 5904 is correctly drawn for $2,116 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 $2,071. 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 $1,610 note for Chavez Company by the bank. The bank deducted a $18 collection fee. The collection and fee are not yet recorded.

Problem 8-5A Part 1

Required: 1. Prepare the September 30, 2017, bank reconciliation for this company.