In comparing the bank reconciliation to the Cash account in the general ledger, you notice a problem. You investigate further and come up with some additional information as follows:

a$.$ The Cash account in the general ledger showed the following:

$\backslash$table$[[$Cash$,\backslash$table$[[$Acct$.$ No$.101],[$Balance$]]],[$Date$,,$Explanation,PR$,$Debit,Credit$],[2023,,$Balance,,$56,000,63,883,],[$March$,31,,28,934],[$April$,30,$CR$16,84,934],[,30,$CD$21,21,051]]$

b$.$ The error in cheque #$93,$ for Utilities Expense, resulted from the bank incorrectly debiting our account for $$99$; the correct amount entered in the accounting records is $$199.$

c$.$ The bank statement showed interest expense of $$47$; there was no other interest.

d$.$ The bank debited our account for cheque #$879$ written by Candy's Hair Salon.

e$.$ Cheque #$86$ for $$14,000$ listed as outstanding on last month's bank reconciliation was not returned with the April $30$ bank statement.

Required:

a$.$ Prepare a corrected bank reconciliation for April $30,2023.$

CANDY'S CLEANING SERVICES

Bank Reconciliation

April $30,2023($b$)$ Record the journal entries resulting from the corrected bank reconcillation.