Blue Spruce Ltd. had the following information regarding its bank transactions for the month of April 2024: 1. Cheques written in April but still outstanding, $6,200. 2. Cheques written in March but still outstanding, $2,800. 3. Deposits of April 30 not yet recorded by bank, $6,500. 4. A customer's cheque for $680 was returned by the bank as NSF. 5. Cheque #210 for $592 was correctly issued and paid by bank but incorrectly entered in the general journal as a payment on account for $529. 6. Bank service charge for April was $50. 7. A payment on account (Cheque \#318) was incorrectly entered in the general journal and posted to the general ledger as $824. However, it had been correctly prepared for \$284. The cheque cleared the bank in April. 8. Electronic collections on account totalled $5,550, and have not yet been recorded by the company. Prepare a bank reconciliation for Blue Spruce Ltd. at April 30. (List items that increase balance first.) Prepare a bank reconciliation for Blue Spruce Ltd. at April 30. (List items that increase balance first.) BLUE SPRUCE LTD. Bank Reconciliation $ $