Stewart Recording Studio, owned by Ron Stewart, showed the following bank reconciliation at March 31:

A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below:

The following bank statement is available for April:

In reviewing cheques returned by the bank, the bookkeeper discovered that cheque #28, for delivery expense, was recorded in the Cash Disbursements Journal correctly as $4,900. The NSF cheque for $14,200 was that of customer Oprah Winney, deposited in March.
On the bank statement, the payment for $15,900 is regarding a note payable. There is also a deposit of $120,000 dated April 30. It is an investment made by the owner into the business (the bank transferred the funds electronically from the owner's personal account to his business account, which is why it was not recorded in the Cash Receipts Journal).
Required
a. Prepare bank reconciliation for Stewart Recording Studio at April 30.
b. Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation.