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.

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

$($a$)$ Check Number $5904$ is correctly drawn for $$2,149$ 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 $$2,109.$

$($b$)$ The NSF check shown in the statement was originally recelved from a customer, S$.$ Nilson, In payment of her account.

Its return has not yet been recorded by the company.

$($c$)$ The credit memorandum $($CM$)$ is from the collection of a $$1,520$ note for Chavez Company by the bank. The collection

Is not yet recorded.