September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
18,500	9,938	11,551	20,113

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,078			09/05	1,145
09/04	5902	787			09/12	2,294
09/07	5901	1,834			09/21	4,086
09/17		686	NSF		09/25	2,384
09/20	5905	908			09/30	19	IN
09/22	5903	394			09/30	1,623	CM
09/22	5904	2,080
09/28	5907	275
09/29	5909	1,896

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,145
	12		2,294
	21		4,086
	25		2,384
	30		1,670
			11,579

Cash Disbursements
Check No.		Cash Credit
5901			1,834
5902			787
5903			394
5904			2,037
5905			908
5906			979
5907			275
5908			405
5909			1,896
			9,515

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				16,919
Sept. 30	Total receipts	R12	11,579		28,498
30	Total disbursements	D23		9,515	18,983

Check No. 5904 is correctly drawn for $2,080 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 $2,037. 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 $1,640 note for Chavez Company by the bank. The bank deducted a $17 collection fee. The collection and fee are not yet recorded.

1. 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.)