[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 $1,010 and No. 5893 for $514. The following information is available for its September 30, 2017, reconciliation.

From the September 30 Bank Statement PREVIOUS BALANCE TOTAL CHECKS AND DEBITS TOTAL DEPOSITS AND CREDITS CURRENT BALANCE 18,000 9,865 11,702 19,837

CHECKS AND DEBITS DEPOSITS AND CREDITS Date No. Amount Date Amount 09/03 5888 1,010 09/05 1,162 09/04 5902 795 09/12 2,223 09/07 5901 1,811 09/21 4,274 09/17 696 NSF 09/25 2,393 09/20 5905 915 09/30 19 IN 09/22 5903 384 09/30 1,631 CM 09/22 5904 2,136 09/28 5907 239 09/29 5909 1,879

From Chavez Companys Accounting Records Cash Receipts Deposited Date Cash Debit Sept. 5 1,162 12 2,223 21 4,274 25 2,393 30 1,749 11,801

Cash Disbursements Check No. Cash Credit 5901 1,811 5902 795 5903 384 5904 2,093 5905 915 5906 963 5907 239 5908 386 5909 1,879 9,465

Cash Acct. No. 101 Date Explanation PR Debit Credit Balance Aug. 31 Balance 16,476 Sept. 30 Total receipts R12 11,801 28,277 30 Total disbursements D23 9,465 18,812

Additional Information Check No. 5904 is correctly drawn for $2,136 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 $2,093. 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 is from the collection of a $1,650 note for Chavez Company by the bank. The bank deducted a $19 collection fee. The collection and fee are not yet recorded.

1. Prepare the September 30th, 2017 bank reconciliation for this company:

2. Prepare the Journal Entries to adjust the book balance of cash to the reconciled balance:

From the September 30 Bank Statement PREVIOUS BALANCEITOTAL CHECKS AND DEBITSI ITOTAL DEPOSITS AND CREDITS CURRENI BALANCE 18,000 9,865 11, 702 19,837 CHECKS AND DEBITS DEPOSITS AND CREDITS Date 09/05 DateNo Amount Amount 09/03 5888 09/04 5902 09/07 59011, 811 09/21 1,162 2,223 4,274 2,393 1,010 95/(09/12 696NSE09/25 915 384 09/30 09/30 09/205905 09/22 5903 09/22 5904 09/28 5907 09/29 59091,879 19IN 1,631CM 2,136 239 From Chavez Company's Accounting Records Cash Receipts Deposited Cash Date Debit Sept. 5 12 21 25 30 1,162 2, 223 4,274 2,393 1.749 11,801