[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, Number 5888 for $1,011 and Number 5893 for $488. Check Number 5893 was still outstanding as of September 30. The following information is available for its September 30 reconciliation.

Date	Description	Withdrawals	Deposits	Balance
September 1				$ 19,500
September 3	Check #5888	$ 1,011		$ 18,489
September 4	Check #5902	$ 718		$ 17,771
September 5	Cash deposit		$ 1,175	$ 18,946
September 7	Check #5901	$ 1,883		$ 17,063
September 12	Cash deposit		$ 2,234	$ 19,297
September 17	NSF check	$ 689		$ 18,608
September 20	Check #5905	$ 917		$ 17,691
September 21	Cash deposit		$ 4,081	$ 21,772
September 22	Check #5903	$ 382		$ 21,390
September 22	Check #5904	$ 2,088		$ 19,302
September 25	Cash deposit		$ 2,329	$ 21,631
September 28	Check #5907	$ 272		$ 21,359
September 29	Check #5909	$ 1,876		$ 19,483
September 30	Collected note		$ 1,670	$ 21,153
September 30	Interest earned		$ 17	$ 21,170

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,175
September 12	2,234
September 21	4,081
September 25	2,329
September 30	1,715
	11,534

Cash Payments
Check Number	Cash Credit
5901	1,883
5902	718
5903	382
5904	2,049
5905	917
5906	997
5907	272
5908	369
5909	1,876
	9,463

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				18,001
September 30	Total receipts	R12	11,534		29,535
September 30	Total payments	D23		9,463	20,072

Additional Information

(a) Check Number 5904 is correctly drawn for $2,088 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 $2,049.

(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.

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

- Record the entry related to the September 30 deposit, if required.

- Record the entry related to interest earned, if required.

- Record the entry related to the note receivable collected, if required.

- Record the entry related to the outstanding checks, if required.

- Record the entry related to the NSF check, if required.

- Record the entry related to the error on check 5904, if required.