$5.$ A credit note attached to the bank statement indicates that the bank has recovered a bill receivable of $$2,700$ on behalf of the company, for a collection fee of $$27,$ and that it has raised the net amount to Collette Inc.$\text{'}$s bank account$\mathrm{.}6.$ A debit note of $$320$ accompanies a non$-$provisional check of $300$ S$.$This check comes from customer David Gabriel in payment of his customer account.The difference of $$20$ represents the fee charged by the bank for the processing of the non$-$fund cheque$\mathrm{.}7.$ The bank statement indicates that a bank fee of $$25$ was charged in April$\mathrm{.}8.$ The receipts of April $30,$ in the amount of $$789,$ were deposited in the bank's night safe. On May $2,$ they were recorded on the bank statement.Work to be done$1.$ Draw up the April bank reconciliation of Collette inc$\mathrm{.}2.$ Pass the entries to the general newspaper to regularize the Cash account.