he following information is provided for Thor Lighting Service Inc. at the end of April 2013.

General Ledger - Bank
Date	Explanation	Debit	Credit	Balance
Apr 1	Opening Balance			8,800
Apr 6	Deposit	2,540		11,340
Apr 10	Chk #105 Phone Company		2,870	8,470
Apr 11	Chk #106 Salary		1,150	7,320
Apr 14	Chk #107 Lighting Supply		1,540	5,780
Apr 19	Deposit	2,880		8,660
Apr 19	Chk #108 Shelby Legal		390	8,270
Apr 19	Chk #109 Hydro Company		520	7,750
Apr 19	Chk #110 Bill's Maintenance		600	7,150
Apr 29	Deposit	1,800		8,950

Bank Statement
Date	Explanation	Withdrawal	Deposit	Balance
Apr 1	Opening Balance			8,800
Apr 6	Deposit		2,540	11,340
Apr 10	Chk #106	1,150		10,190
Apr 10	Deposit		2,880	13,070
Apr 11	NSF Check	144		12,926
Apr 11	Chk #105	287		12,639
Apr 11	Chk #108	390		12,249
Apr 14	Service Charge	38		12,211
Apr 21	Interest		7	12,218

*Any check errors were cashed correctly by the bank. Required a) Prepare a bank reconciliation for Thor Lighting Service on April 30, 2013. b) Prepare the necessary journal entries. Do not enter dollar signs or commas in the input boxes. Use the negative sign for values that must be subtracted.

Thor Lighting Service Inc. Bank Reconciliation April 30, 2013
	Ledger	Bank
Balance as per records	Answer	Answer
Outstanding deposit	Answer	Answer
Check #107	Answer	Answer
Check #109	Answer	Answer
Check #110	Answer	Answer
Interest	Answer	Answer
Error on check	Answer	Answer
Service charges	Answer	Answer
NSF check	Answer	Answer
Reconciled balances	Answer	Answer

Date	Account Title and Explanation	DR	CR
Apr 30	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To correct error made in recording check

Date	Account Title and Explanation	DR	CR
Apr 30	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record bank charges

Date	Account Title and Explanation	DR	CR
Apr 30	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record interest deposit by bank

Date	Account Title and Explanation	DR	CR
Apr 30	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAdvertising ExpenseBank Charges ExpenseCashCommon StockCost of Goods SoldInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueInventoryNotes PayablePrepaid InsurancePrepaid RentProperty, Plant & EquipmentRent ExpenseSalaries ExpenseSales RevenueSalon SuppliesTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	To record NSF check