[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 $1,038 and Number 5893 for $491. 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				$ 17,000
September 3	Check #5888	$ 1,038		$ 15,962
September 4	Check #5902	$ 742		$ 15,220
September 5	Cash deposit		$ 1,111	$ 16,331
September 7	Check #5901	$ 1,878		$ 14,453
September 12	Cash deposit		$ 2,247	$ 16,700
September 17	NSF check	$ 613		$ 16,087
September 20	Check #5905	$ 989		$ 15,098
September 21	Cash deposit		$ 4,157	$ 19,255
September 22	Check #5903	$ 447		$ 18,808
September 22	Check #5904	$ 2,066		$ 16,742
September 25	Cash deposit		$ 2,370	$ 19,112
September 28	Check #5907	$ 239		$ 18,873
September 29	Check #5909	$ 1,890		$ 16,983
September 30	Collected note		$ 1,650	$ 18,633
September 30	Interest earned		$ 20	$ 18,653

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date	Cash Debit
September 5	1,111
September 12	2,247
September 21	4,157
September 25	2,370
September 30	1,785
	11,670

Cash Payments
Check Number	Cash Credit
5901	1,878
5902	742
5903	447
5904	2,024
5905	989
5906	1,035
5907	239
5908	377
5909	1,890
	9,621

Cash			Account Number 101
Date	Explanation	PR	Debit	Credit	Balance
August 31	Balance				15,471
September 30	Total receipts	R12	11,670		27,141
September 30	Total payments	D23		9,621	17,520

Additional Information

(a) Check Number 5904 is correctly drawn for $2,066 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 $2,024.

(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.