he bank reconciliation prepared by Gemma Tours on March $31,2023,$ appeared as follows:

GEMMA TOURS

Bank Reconciliation

March $31,2023$

Bank statement balance $ $15,100$ Book balance $ $33,373$

Add:

Deposit of March $31$ in transit $21,476$

$36,576$

Deduct:

Outstanding cheques:

#$79$ $ $1,274$

#$841,9293,203$

Adjusted bank balance $ $33,373$ Adjusted book balance $ $33,373$

The Cash account in the General Ledger appeared as follows on April $30$:

Cash Acct. No$.101$

Date Explanation PR Debit Credit Balance

$2023$

March $31$ Balance $33,373\mathrm{.}00$

April $30$ CR$1134,733\mathrm{.}0068,106\mathrm{.}00$

$30$ CD$1444,453\mathrm{.}0023,653\mathrm{.}00$

A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below:

Deposits Made

April $7$ $ $14,485\mathrm{.}00$

$13868\mathrm{.}00$

$1813,888\mathrm{.}00$

$23966\mathrm{.}00$

$271,929\mathrm{.}00$

$302,597\mathrm{.}00$

Total April Cash Receipts $ $34,733\mathrm{.}00$

Cheques Written

No$.91$ $ $1,224$

$925,335$

$932,590$

$943,521$

$952,957$

$961,847$

$978,638$

$982,957$

$998,758$

$1006,626$

Total April Cash Disbursements $ $44,453$

The following bank statement is available for April: $($Note: The bank deposits interest into the bank account at the end of every month.$)$

Bank Statement

To: Gemma Tours April $30,2023$

Bank of Montreal

Cheques$/$Charges Deposits$/$Credits Balance

$15,100$

#$9304/022,50904/0321,47634,067$

#$9204/075,33504/0714,48543,217$

#$8404/131,92904/1386842,156$

NSF $04/186,68404/1813,88849,360$

#$9504/232,95704/2396647,369$

#$9904/278,75804/271,92940,540$

#$9604/301,84704/302,59741,290$

#$9704/308,638$ INT $4632,698$

#$9404/303,52129,177$

PMT $04/309,60919,568$

INT $04/303519,533$

SC $04/305519,478$

NSF $=$ Not Sufficient

Funds SC $=$ Service Charge PMT $=$ Principal Payment INT $=$ Interest

In reviewing cheques returned by the bank, the bookkeeper discovered that cheque #$93,$ for delivery expense, was recorded in the Cash Disbursements Journal incorrectly as $$2,590.$ The NSF cheque was that of customer Laura Clark, deposited in April.

Required:

a$.$ Prepare a bank reconciliation at April $30.$

b$.$ Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation.