[The following information applies to the questions displayed below.) Chavez Company most recently reconciled its bank statement and book balances of cash on August 31 and it reported two checks outstanding, No. 5888 for $1,081 and No. 5893 for $487. The following information is available for its September 30 reconciliation. From the September 30 Bank Statement PREVIOUS BALANCE 18,000 TOTAL CHECKS AND DEBITS 9,886 TOTAL DEPOSITS AND CREDITS 11,558 CURRENT BALANCE 19,672 CHECKS AND DEPOSITS AND DEBITS CREDITS Date No. Amount Date Amount 09/035888 1,081 09/05 1,145 09/045902 798 09/12 2,287 09/075901 1,881 09/21 4,132 09/17 697 NSF 09/25 2,361 09/205905917 09/30 12 IN 09/22 5903 357 09/30 1,621 CM 09/22 5904 2,059 09/285907 246 09/295909 1,850 From Chavez Company's Accounting Records Cash Receipts Deposited Cash Date Debit Sept. 5 1,145 2,287 4,132 2,361 1,774 11,699 No. Cash Disbursements Check Cash Credit 5901 1,881 5902 798 5903 357 5904 2,015 5905 917 5906 997 5907 246 5908 423 5909 1,850 9,484 Cash Date Explanation PR Acct. No. 101 Debit Credit Balance 16,432 Aug; Balance Sept. Total receipts R12 11,699 28, 131 30 Total disbursements D23 9,484 18,647 Additional Information Check No. 5904 is correctly drawn for $2,059 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 $2,015. 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. The credit memorandum (CM) is from the collection of a $1,640 note for Chavez Company by the bank. The bank deducted a $19 collection expense. The collection and expense are not yet recorded