At the end of April 2021, Showtime Theatre's accounting records show a cash balance of $4,800. The April bank statement reports a cash balance of $3,700. The following information is gathered from the bank statement and company records: Checks outstanding Deposits outstanding Interest earned Customer's NSF check Service fee $1,900 1,600 70 In addition, Showtime discovered it correctly paid for advertising with a check for $220 but incorrectly recorded the check in the company's records for $250. The bank correctly processed the check for $220. $1,300 200 Required: 1) Prepare a bank reconciliation for the month of April 2021. 2) Prepare entries to update the balance of cash in the company's records.