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

$\backslash$table$[[,,$Deposits Made,$],[$April$,?,,313,576\mathrm{.}00$

A$.)$ prepare a bank reconciliation at April $30.$

B$.)$ preoare the necessary journal entries to bring the general ledger cash account into agreement with the adjusted balance on the bank rencoiliation.