You are a college student and have just been hired to work part-time in the accounting department of Candy's Cleaning Services. The person you are replacing had difficulty preparing the bank reconciliation for April 30, which is shown below.

In comparing the bank reconciliation to the Cash account in the General Ledger, you notice a problem. You investigate further and come up with some additional information as follows:
a. The Cash account in the General Ledger showed the following:

b. The error in cheque #93, for Utilities Expense, resulted from the bank incorrectly debiting our account for $99; the correct amount entered in the accounting records is $199.
c. The bank statement showed interest expense of $47; there was no other interest.
d. The bank debited our account for cheque #879 written by Candy's Hair Salon.
e. Cheque #86 for $14,000 listed as outstanding on last month's bank reconciliation was not returned with the April 30 bank statement.
Required
1. Prepare corrected bank reconciliation for April 30, 2014.
2. Record the journal entries resulting from the corrected bank reconciliation.