3. The bank statement for Laird company shows a balance per bank of $15907.45 on April 30, 2015. On this date the balance of cash per books is $11589.45. From the foregoing steps the followings reconciling items are determined. 1. Deposits in transit: April 30 deposit (received by bank on may 1) 2201.40 2. Outstanding Checks: No. 453, $3000.00; no.457, $1401.30; no,460, $1502.70. 3. Errors: Check no.443 was correctly written by laird for $1226.00 and was correctly paid by the bank. However, it was recorded for $1262.00 by Laird Company. 4. Bank memoranda: a. Debit - NSF check from J.R.Baron for $425.60 b. Debit- Printing company cheque charge $30.00 c. Credit - Collection of note receivable for $1000 plus interest earned $50, less bank collection fee $15.00 Instruction: (a) Prepare bank reconciliation statement for April 30, 2015. (b) Prepare necessary adjusting entries for Laird company