Bank Reconciliation

The following information is available for the Topper Company for the month of April.

1. On April 30, after all transactions have been recorded, the company's Cash account has a balance of $161,140.
2. The company's bank statement shows a balance on April of $167,800.
3. Outstanding checks at April total $20,126.
4. A credit memo included with the bank statement indicates that the bank added interest to the account in the amount of $114.
5. A debit memo included with the bank statement shows a $2,735 NSF check from a customer, P. Flank. The debit memo reflects $2,700 for the NSF check and a service charge of $35.
6. A deposit placed in the bank's night depository on April 30 totaling $10,800 did not appear on the bank statement.
7. Included with the bank statement was a debit memorandum in the amount of $45 for check printing charges that have not been recorded on the company's books.

Required:

Complete the April bank reconciliation below for the Topper Company by entering the appropriate reconciling item from above into the correct area of the reconciliation. If you believe a line should be left blank, please enter "no entry" for each box.

April 30
Bank Balance			Book Balance
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Additions:			Additions:
-			-
-			-
Reductions:			Reductions:
-			-
-			-
-			-
Adjusted Bank Balance			Adjusted Book Balance