Bank Reconciliation Problem Lotus company showed the following bank reconciliation at March 31,2020: Bank Balance $ 22,100 Book Balance $ 30,945 10000 $32,100 ADD: Deposit in transit Deduct: Outstanding cheques : #14 $840 #22 315 (1.115) 00000 Adjusted Balance $30945 Adjusted Balance $30,945 Cash Book @ April 30, 2020 PR Debit $ Credits CR17 CR13 71,440 Balance s 30945 102,385 11,213 91,172 Deposits Made April S 7 690 13 4,600 18 5,900 23 13,900 27 1,750 30 44.600 71,440 25 Cheques Written # S 23 5.200 24 3,150 *940 26 310 27 4.230 28 4.900 29 19.630 30 41,000 31 412 32 11,400 Total payments 91.172 Total Receipts Bank Statement @ April 30,2020 Beginning balance Ending Balance $22,100 S110,113 Cheques/Charges #31 04/03 #28 04/07 #26 04/13 NSE 04/18 #24 04/23 #23 04/27 #29 04 30 PMT 04/30 SC 04/30 INT 04/30 $ 412 9,400 310 14,200 3,150 5.200 19.630 15.900 175 Deposits/Credits 04/03 10,000 04/07 690 04/13 4.600 04/18 5.900 04/23 13.900 04/27 1.750 04/30 120.000 450 In reviewing the cheques returned by the bank, the bookkeeper discovered that cheque #28 , for delivery expense , was recorded in Cash Disbursements Journal correctly as $4,900. The NSF cheque for S14200 was that of Tom, a customer who deposited in March On the bank statement, the payment for $15,900 is regarding a note payable. There is also a deposit of $120,000 dated April 30. It is an investment made by the owner into the business {an electronic transfer made by the bank from the owner's bank account into the business. So it did not appear on the Cash Receipts of the company REQUIRED 1. Make a bank reconciliation for the company at April 30, 2020 2. Journalize the adjustment to the cash book on a ledger