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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.

From the September $30$ Bank Statement

PREVIOUS BALANCE TOTAL CHECKS AND DEBITS TOTAL DEPOSITS AND CREDITS CURRENT BALANCE

$16,8009,61711,27018,453$

CHECKS AND DEBITS DEPOSITS AND CREDITS

Date Number Amount Date Amount

$09/0358881,02809/051,103$

$09/04590271909/122,226$

$09/0759011,82409/214,093$

$09/17600$ NSF $09/252,351$

$09/20590593709/3012$ IN

$09/22590339909/301,485$ CM

$09/2259042,090$

$09/285907213$

$09/2959091,807$

From Chavez Companys 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 credit memorandum $($CM$)$ is from the collection of a $$1,485$ note for Chavez Company by the bank. The collection is not yet recorded.

$2.$ 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.