On May 2, 20X1, 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 $210 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 $ 6,099 1 Check 1207 110 3 Check 1208 400 5 Deposit 450 5 Check 1209 325 10 Check 1210 3,000 17 Check 1211 60 19 Deposit 200 22 Check 1212 8 23 Deposit 200 26 Check 1213 250 28 Check 1214 18 30 Check 1215 16 30 Deposit 250 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, 20X1 Activity Summary: Balance, April 1 $ 6,099.00 Deposits and credits 850.00 Withdrawals and debits (4,370.00 ) Balance, April 30 $ 2,579.00 DATE DESCRIPTION DEPOSITS/CREDITS WITHDRAWALS/DEBITS BALANCE 4/1/X1 Opening balance $ 6,099.00 4/6/X1 Deposit 450.00 6,549.00 4/6/X1 Check No. 1207 110.00 6,439.00 4/10/X1 Check No. 1208 400.00 6,039.00 4/10/X1 Check No. 1209 325.00 5,714.00 4/13/X1 Check No. 1210 3,000.00 2,714.00 4/14/X1 Service fee 7.00 2,707.00 4/20/X1 Deposit 200.00 2,907.00 4/22/X1 Check No. 1211 60.00 2,847.00 4/25/X1 Deposit 200.00 3,047.00 4/26/X1 Check No. 1212 8.00 3,039.00 4/29/X1 Debit for NSF Check 210.00 2,829.00 4/29/X1 Check No. 1213 250.00 2,579.00 Totals 850.00 4,370.00 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. Date the entries April 30, 20X1. Analyze: What checks remain outstanding after the bank statement has been reconciled?