Module 7 (Chapter 7) V3 Ed 8 W Shiver Company reconciled its bank statement and book balance of Cash on March 31, 2022 and showed the following outstanding items: Outstanding cheques 479 for $1.250 and #84 for The bookkeeper discovered that cheque #93 for delivery expense was recorded in the cheques written incorrectly as $2,590, The NSF was from L Harris, deposited in April $1,890 and outstanding deposit for $21,050. Bank Statement - Shiver Company April 30, 2022 Deposits / Credits Cheques / Charges March 31 Balance 04/02 Ch 293 04/07 Ch 292 04/13 Ch 284 04/18 NSF 04/23 Ch 895 04/27 Ch 999 04/30 Cha96 04/30 Ch 397 Chase 04/30 PMT 04/30 INT 04/30 SC 2.509 04/03 5.230 04/07 1890 04/13 6,540 04/18 2.900 04/23 8,590 04/27 1811 04/30 8,470 3,452 9420 35 21.050 14 200 850 13.600 9:45 1.890 2564 Balance 14. 800 33 341 42 311 41,271 48 331 46 376 39.675 40 429 31 959 28 507 19087 19.052 18.997 04/30 55 NSF Mounds SC Sense chape INTO PUT Pamer Debits Balance The Cash account in the General Ledger appeared as follows on April 30 General Ledger: Cash Account Acct No. 101 Date Credits March 31, 2022 $32, 710 Apr 30 534049 66.759 April 30 $43 643 $23 116 A list of deposits made and cheques written Cheques Written 391 792 299 Deposits Made April 7 7 April 13 April 18 April 23 April 27 April 30 Total deposits $14,200 850 13.6.00 945 1890 2564 $34 049 $1 200 5.230 2.590 3452 2.900 -94 295 -96 #97 999 199 8100 Total cheques 8470 2.900 8.590 6.500 The NSF cheque was for a customer-L. Harris REQUIRED: 1. Prepare the April 30, 2022 bank reconciliation for Shiver Company. 2. Prepare the necessary General Journal entries from the bank reconciliation AOCT. 1971 221 13 Blue