Johnny's Store used the following information in recording its bank reconciliation for the month of April.

Balance per books April 30		$870
Balance per bank statement April 30		$12,400

(1)		Checks written in April but still outstanding $6,400.
(2)		Checks written in March but still outstanding $3,400.
(3)		Deposits of April 30 not yet recorded by bank $4,000.
(4)		NSF check of customer returned by bank $780.
(5)		Check No. 210 for $793 was correctly issued and paid by the bank but incorrectly entered in the cash payments journal as payment on account for $739.
(6)		Bank service charge for April was $36.
(7)		A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $625 when Check No. 318 was correctly prepared for $265. The check cleared the bank in April.
(8)		The bank collected a note receivable for the company of $6,000 plus $240 interest revenue.

Prepare a bank reconciliation at April 30.

Bank Reconciliation April 30 Cash Balance Per Bank Add : Deposit in Transit Less : Mar. Outstanding Checks Adjusted Cash Balance Per Bank Cash Balance Per Bank Add : Collection of Note and Interest NSF Check Less