Required informatioChavez Company most recently reconciled its bank statement and book balances of cash on August 31 and it reported two checks outstanding, No. 5888 for $1,085 and No. 5893 for $486. Check No. 5893 was still outstanding as of September 30. The following information is available for its September 30 reconciliation. From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
18,000	9,868	11,553	19,685

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,085			09/05	1,160
09/04	5902	704			09/12	2,291
09/07	5901	1,865			09/21	4,220
09/17		687	NSF		09/25	2,331
09/20	5905	919			09/30	21	IN
09/22	5903	394			09/30	1,530	CM
09/22	5904	2,121
09/28	5907	240
09/29	5909	1,853

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,160
	12		2,291
	21		4,220
	25		2,331
	30		1,660
			11,662

Cash Payments
Check No.		Cash Credit
5901			1,865
5902			704
5903			394
5904			2,080
5905			919
5906			1,013
5907			240
5908			442
5909			1,853
			9,510

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				16,429
Sept. 30	Total receipts	R12	11,662		28,091
30	Total payments	D23		9,510	18,581

Additional Information

1. (a) Check No. 5904 is correctly drawn for $2,121 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 $2,080.
2. (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.
3. (c) The credit memorandum (CM) is from the collection of a $1,530 note for Chavez Company by the bank. The collection is not yet recorded.

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

CHAVEZ COMPANY
Bank Reconciliation
September 30
Bank statement balance			Book balance
Add:			Add:
		0			0
		0			0
Deduct:			Deduct:
		0			0
Adjusted bank balance		$0	Adjusted book balance		$0