Analyze! WH weil wu Problem 9.3A Objectives 9-5, 9-6 Preparing a bank reconciliation Steteste r nalizing entries to adjust the cash balonce. On May 2. 2016, HPF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $160 that covered an NSF check issued by Doris Fisher, a credit customer. The firm's checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30, 2016, was $3.972: DATE TRANSACTIONS April 1 $6,089 100 300 350 275 2,000 Balance Check 1207 Check 1208 Deposit Check 1209 Check 1210 Check 1211 Deposit Check 1212 Deposit Check 1213 Check 1214 Check 1215 Deposit 150 22 23 150 200 18 30 FIRST CITY BANK AND TRUST 1-877-123-9876 HPF Vacations 718 Jade Lane San Diego, CA 92111-400R April 1-30, 2016 sunt Number 23-11070-08 Activity Summary: Balance, April 1 Deposits and credits Withdrawals and debits Balance, April 30 $ 609 00 650.00 13.100.00) $ 3,639.00 Deposits Credits Withdrawals Debits 350.00 100.00 300.00 275.00 2,000.00 6.00 4/1/16 48/16 4/8/16 4/10/16 4/10/16 4/13/16 4/14/16 4/20/16 4/22/16 4/25/16 4/26/16 4/29/16 4/29/16 Description Opening balance Deposit Check No. 1207 Check No. 1208 Check No. 1209 Check No 1210 Service fee Deposit Check No. 1211 Deposit Check No. 1212 Debit for NSF Check Check No. 1213 TOTALS Balance $ 6,089.00 6.439.00 6.339.00 6.039.00 5.764.00 3,764.00 3,758.00 3.908.00 3,858.00 4,000.00 3.999.00 3,839.00 3,639.00 150.00 50.00 150.00 9.00 160.00 200.00 3,100.00 650.00 INSTRUCTIONS 1. Prepare a bank reconciliation statement for the firm as of April 30, 2016. 2. Record general journal entries for any items on the bank reconciliation statement that must be journalized. Date the entries April 30, 2016, Analyze: What checks remain outstanding after the bank statement has been reconciled? hin