On May 2, 20X1, HPF 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 $350 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 Cash account and the checkbook on April 30, 20X1, was $3,012. DATE TRANSACTIONS April 1 Balance $ 7,499 April 1 Check 1207 250 April 3 Check 1208 540 April 5 Deposit 590 April 5 Check 1209 395 April 10 Check 1210 4,400 April 17 Check 1211 130 April 19 Deposit 340 April 22 Check 1212 7 April 23 Deposit 340 April 26 Check 1213 390 April 28 Check 1214 21 April 30 Check 1215 14 April 30 Deposit 390 FIRST CITY BANK AND TRUST HPF 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 $ 7,499.00 Deposits and credits 1,270.00 Withdrawals and debits (6,470.00) Balance, April 30 $ 2,299.00 DATE DESCRIPTION DEPOSITS/CREDITS WITHDRAWALS/DEBITS BALANCE 4/1/X1 Opening balance $ 7,499.00 4/6/X1 Deposit 590.00 8,089.00 4/6/X1 Check Number 1207 250.00 7,839.00 4/10/X1 Check Number 1208 540.00 7,299.00 4/10/X1 Check Number 1209 395.00 6,904.00 4/13/X1 Check Number 1210 4,400.00 2,504.00 4/14/X1 Service fee 8.00 2,496.00 4/20/X1 Deposit 340.00 2,836.00 4/22/X1 Check Number 1211 130.00 2,706.00 4/25/X1 Deposit 340.00 3,046.00 4/26/X1 Check Number 1212 7.00 3,039.00 4/29/X1 Debit for NSF Check 350.00 2,689.00 4/29/X1 Check Number 1213 390.00 2,299.00 Totals 1,270.00 6,470.00 Required: Prepare a bank reconciliation statement for the firm as of April 30, 20X1. 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?

On May 2, 20X1, HPF 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 $350 that covered an NSF check issued by Doris Fisher, a credit customer. The firm's checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30,201, was $3,012. Required: 1. Prepare a bank reconciliation statement for the firm as of April 30,201. 2. 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? Prepare a bank reconciliation statement for the firm as of April