E5-23A. (Learning Objective 3: Preparing a bank reconciliation) Evan Stephens operates a bowling alley. He has just received the monthly bank statement at April 30 from City National Bank, and the statement shows an ending balance of $585. Listed on the statement are an EFT rent collection of $330, a service charge of $8, two NSF checks totaling $135, and a $10 charge for printed checks. In reviewing his cash records, Stephens identifies outstanding checks total- ing $622 and an April 30 deposit in transit of $1,898. During April, he recorded a $280 check for the salary of a part-time employee as $28. Stephens's Cash account shows an April 30 cash balance of $1,936. How much cash does Stephens actually have at April 302 E5-24A. (Learning Objective 3: Making journal entries from a bank reconciliation) Use the data from Exercise 5-23A to make the journal entries that Stephens should record on April 30 to update his Cash account. Include an explanation for each entry