Bank Reconciliation Question

Assignment ; Bank Reconciliation

The information below is the cash book and and the bank reconciliation of company Gemma Tours

Gemma Tours

Bank reconciliation statement

March 31, 2019

Bank Balance $14800 Cash Balance 32710

Deposit in transit $21050

$35850

Deduct

Outstanding cheques

#79 1250

1890

( 3140)

Adjusted Bal 32710 Adjusted Balance 32710

CASH BOOK

2019	Explanation	Debit $	Credit $	Balance $
Mar 31	Balance			32710
April 30		34049		66759
30			43643	22116

CASH Receipts

Deposits Made
April 7	14200
13	850
18	3600
23	945
27	1890
30	2564
Total Receipts	34049

Cash Disbursements

Outstanding cheques
#91	1200
#92	5230
#93	2590
#94	3452
#95	2500
#96	1811
#97	8470
#98	2900
#99	8590
#100	6500
TOTAL	43643

Bank Statement : April 30 2019

Bank of Montreal

Cheques / Charges		Deposits/ Credits
#93	2509	04/03	21050
#92	5230	04/07	14200
#84	1890	04/13	850
#NSF	6540	04//18	13600
#95	2900	04/23	945
#99	8590	04/27	1890
#96	1811	04/30	25564
#97	8470	04/30	46
#94	3452
PMT	9420
INT	35
SC	55

In reviewing cheques returned by the bank, the bookkeeper discovered that cheque #93 for delivery expense was recorded in cash disbursements Journal incorrectly as $2590. NSF cheque was that of customer LAURA

REQUIRED

1. Make a bank reconciliation of Gemma for April 2019

2. Prepare the necessary entries to make the adjustments