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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 $1,050 and No. 5893 for $520. Check No. 5893 was still outstanding as of September 30. The following information is available for its September 30 reconciliation. From the September 30 Bank Statement

PREVIOUS BALANCE	TOTAL CHECKS AND DEBITS	TOTAL DEPOSITS AND CREDITS	CURRENT BALANCE
17,500	9,875	11,681	19,306

CHECKS AND DEBITS					DEPOSITS AND CREDITS
Date	No.	Amount			Date	Amount
09/03	5888	1,050			09/05	1,117
09/04	5902	742			09/12	2,224
09/07	5901	1,843			09/21	4,336
09/17		657	NSF		09/25	2,360
09/20	5905	916			09/30	14	IN
09/22	5903	405			09/30	1,630	CM
09/22	5904	2,122
09/28	5907	260
09/29	5909	1,880

From Chavez Companys Accounting Records

Cash Receipts Deposited
Date		Cash Debit
Sept.	5		1,117
	12		2,224
	21		4,336
	25		2,360
	30		1,771
			11,808

Cash Payments
Check No.		Cash Credit
5901			1,843
5902			742
5903			405
5904			2,078
5905			916
5906			972
5907			260
5908			416
5909			1,880
			9,512

Cash			Acct. No. 101
Date	Explanation	PR	Debit	Credit	Balance
Aug. 31	Balance				15,930
Sept. 30	Total receipts	R12	11,808		27,738
30	Total payments	D23		9,512	18,226

Additional Information

1. (a) Check No. 5904 is correctly drawn for $2,122 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 $2,078.
2. (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.
3. (c) The credit memorandum (CM) is from the collection of a $1,630 note for Chavez Company by the bank. The collection is not yet recorded.

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