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 $1,047 and No. 5893 for $483. 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 19,500 9,943 11,845 21,402 CHECKS AND DEBITS DEPOSITS AND CREDITS Date No. Amount Date Amount 09/03 5888 1,047 09/05 1,117 09/04 5902 730 09/12 2,291 09/07 5901 1,866 09/21 4,456 09/17 644 NSF 09/25 2,374 09/20 5905 989 09/30 15 IN 09/22 5903 446 09/30 1,592 CM 09/22 5904 2,084 09/28 5907 240 09/29 5909 1,897 From Chavez Companys Accounting Records Cash Receipts Deposited Date Cash Debit Sept. 5 1,117 12 2,291 21 4,456 25 2,374 30 1,665 11,903 Cash Disbursements Check No. Cash Credit 5901 1,866 5902 730 5903 446 5904 2,043 5905 989 5906 1,005 5907 240 5908 393 5909 1,897 9,609 Cash Acct. No. 101 Date Explanation PR Debit Credit Balance Aug. 31 Balance 17,970 Sept. 30 Total receipts R12 11,903 29,873 30 Total disbursements D23 9,609 20,264 Additional Information Check No. 5904 is correctly drawn for $2,084 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 $2,043. 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 $1,610 note for Chavez Company by the bank. The bank deducted a $18 collection fee. The collection and fee are not yet recorded. 2. Prepare the 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.)