On May 2, 2019, PHF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $290 that covered an NSF check issued by Doris Fisher, a credit customer. The firms checkbook contained the following information about deposits made and checks issued during April. The balance of the Cashaccount and the checkbook on April 30, 2019, was $3,009.

DATE			TRANSACTIONS
April	1		Balance	$	6,999
	1		Check 1207		200
	3		Check 1208		490
	5		Deposit		540
	5		Check 1209		370
	10		Check 1210		3,900
	17		Check 1211		105
	19		Deposit		290
	22		Check 1212		9
	23		Deposit		290
	26		Check 1213		340
	28		Check 1214		21
	30		Check 1215		15
	30		Deposit		340

FIRST CITY BANK AND TRUST
PHF Vacations			1-877-123-9876
1718 Jade Lane
San Diego, CA 92111-4998
Account Number: 23-11070-08			April 130, 2019
Activity Summary:
Balance, April 1					$ 6,999.00
Deposits and credits					1,120.00
Withdrawals and debits					(5,710.00	)
Balance, April 30					$ 2,409.00
DATE		DESCRIPTION	DEPOSITS/CREDITS					WITHDRAWALS/DEBITS			BALANCE
4/1/19		Opening balance									$	6,999.00
4/6/19		Deposit		540.00								7,539.00
4/6/19		Check No. 1207						200.00				7,339.00
4/10/19		Check No. 1208						490.00				6,849.00
4/10/19		Check No. 1209						370.00				6,479.00
4/13/19		Check No. 1210						3,900.00				2,579.00
4/14/19		Service fee						6.00				2,573.00
4/20/19		Deposit		290.00								2,863.00
4/22/19		Check No. 1211						105.00				2,758.00
4/25/19		Deposit		290.00								3,048.00
4/26/19		Check No. 1212						9.00				3,039.00
4/29/19		Debit for NSF Check						290.00				2,749.00
4/29/19		Check No. 1213						340.00				2,409.00
		Totals		1,120.00				5,710.00

Required:

Prepare a bank reconciliation statement for the firm as of April 30, 2019.

Record general journal entries for any items on the bank reconciliation statement that must be journalized.

Analyze: What checks remain outstanding after the bank statement has been reconciled?

Bank Rec Stmt General JounalAnalyze Prepare a bank reconciliation statement for the firm as of April 30 PHF VAGATIONS Ba nk Reconciliation Statement April 30, 2019 ok Balance on bank statement nt Additions: nces Deductions Total deductions Adjusted bank balance Balance in books Deductions Adjusted book balance