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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 $$1,028$ and Number $5893$ for $$494.$ 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 $1$ $ $16,800$

September $3$ Check #$5888$ $ $1,028$ $ $15,772$

September $4$ Check #$5902$ $ $719$ $ $15,053$

September $5$ Cash deposit $ $1,103$ $ $16,156$

September $7$ Check #$5901$ $ $1,824$ $ $14,332$

September $12$ Cash deposit $ $2,226$ $ $16,558$

September $17$ NSF check $ $600$ $ $15,958$

September $20$ Check #$5905$ $ $937$ $ $15,021$

September $21$ Cash deposit $ $4,093$ $ $19,114$

September $22$ Check #$5903$ $ $399$ $ $18,715$

September $22$ Check #$5904$ $ $2,090$ $ $16,625$

September $25$ Cash deposit $ $2,351$ $ $18,976$

September $28$ Check #$5907$ $ $213$ $ $18,763$

September $29$ Check #$5909$ $ $1,807$ $ $16,956$

September $30$ Collected note $ $1,485$ $ $18,441$

September $30$ Interest earned $ $12$ $ $18,453$

From Chavez Company$$s Accounting Records

Cash Receipts Deposited

Date Cash Debit

September $51,103$

September $122,226$

September $214,093$

September $252,351$

September $301,682$

$11,455$

Cash Payments

Check Number Cash Credit

$59011,824$

$5902719$

$5903399$

$59042,060$

$5905937$

$5906982$

$5907213$

$5908388$

$59091,807$

$9,329$

Cash Account Number $101$

Date Explanation PR Debit Credit Balance

August $31$ Balance $15,278$

September $30$ Total receipts R$1211,45526,733$

September $30$ Total payments D$239,32917,404$

Additional Information

$($a$)$ Check Number $5904$ is correctly drawn for $$2,090$ to pay for computer equipment; however, the recordkeeper misread the amount and entered it in the accounting records with a debit to Computer Equipment and a credit to Cash of $$2,060.$

$($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.

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

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.