Cowboy Company's bank statement for April 30 showed a cash balance of $47,450. The company's general ledger Cash account showed a $45,620 debit balance. The following information was also available as of April 30: 1. A customer's note for $$900 was collected by the bank. 2. Included with the bank statement was a debit memorandum in the amount of $15 tor bank service charges. These charges had not been recorded on the company's books. 3. Included with the bank statement was a credit memorandum in the amount of $30 for interest deposited into Cowboy Company's bank account. 4. A debit memo included with the bank statement shows a $600 NSF check from a customer, J. Doe 5. Outstanding checks as of April 30 totaled $3,100. 6. Examination of the checks on the bank statement with the entries in the accounting records reveals that check #466 for the payment of an Utility Expelse was correctly written for $90, but as recorded in the accounting records as $900. 7. A deposit placed in the bank's night depository on April 30 totaled $2,400. This deposit did not appear on the bank statement Based on the above information, prepare the April bank reconciliation and necessary adjusting journal entries for Cowboy Company