September 1				$ 18,500
September 3	Check #5888	$ 1,014		$ 17,486
September 4	Check #5902	$ 702		$ 16,784
September 5	Cash deposit		$ 1,151	$ 17,935
September 7	Check #5901	$ 1,834		$ 16,101
September 12	Cash deposit		$ 2,271	$ 18,372
September 17	NSF check	$ 665		$ 17,707
September 20	Check #5905	$ 955		$ 16,752
September 21	Cash deposit		$ 4,307	$ 21,059
September 22	Check #5903	$ 382		$ 20,677
September 22	Check #5904	$ 2,095		$ 18,582
September 25	Cash deposit		$ 2,315	$ 20,897
September 28	Check #5907	$ 231		$ 20,666
September 29	Check #5909	$ 1,898		$ 18,768
September 30	Collected note		$ 1,640	$ 20,408
September 30	Interest earned		$ 16	$ 20,424

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,151
September 12	2,271
September 21	4,307
September 25	2,315
September 30	1,742
	11,786

Cash Payments
Check Number	Cash Credit
5901	1,834
5902	702
5903	382
5904	2,057
5905	955
5906	973
5907	231
5908	393
5909	1,898
	9,425

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				16,983
September 30	Total receipts	R12	11,786		28,769
September 30	Total payments	D23		9,425	19,344

Additional Information

(a) Check Number 5904 is correctly drawn for $2,095 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 $2,057.

(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.