Check no. 5904 is correctly drawn for $2,090 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 $2,060. 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 (cm) is from the collection of a $1,500 note for chavez company by the bank. the bank deducted a $15 collection expense. the collection and expense are not yet recorded. 2. prepare 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. round your answers to 2 decimal places.)