1. Prepare the bank reconciliation statement as of April 30, 2020. (10)

1. (a) The bank statement balance is $18,900.

2. (b) The cash account balance is $17,787.

3. (c) Outstanding checks amounted to $8,000.

4. (d) Deposits in transit from sales are $6,000.

5. (e) The bank service charge is $60.

6. (f) NSF Check from Customer Mike for $800.

   Check #2146 for $152, written to pay supplies expense, was incorrectly recorded in the books for $125.