1. Prepare a bank reconciliation in good form at the end of April.

2.Prepare any adjusting journal entries required as a result of the reconciliation that should be made at 31 December, based on your bank reconciliation

Various information for Cookies By George Company in relation to the cash account: General Ledger: Balance, 1 April Plus: cash receipts journal Less: cash disbursements journal Balance, 30 April $16,420 45,700 (42,980) $19,140 Information from the journals: Cash Receipts Joumal Deposits: 4 April $ 2, 100 5 April 13,550 19 April 650 26 April 23,800 30 April 5,600 Cash Disbursements Joumal Cheques: 670 $ 440 671 16,100 672 1,180 673 450 674 12,600 675 7,900 Service charges 265 676 4,045 $42,980 $45,700 1 The March bank reconciliation: Balance per bank Plus: Outstanding deposits Less: Outstanding cheques ($450, $1,670, $1,355, $335) Cash, per general ledger $19,730 500 (3,810) $16,420 $19,730 April information, per bank: Opening bank balance Deposits: $500, $2,100, $13,550, $10,000 (loan from bank), $5,500 (direct deposit from customer for cash sale) $650, $23,800 Cheques: ($1,180, $12,600, $265 (service charges), $1,355, $4,900 (direct payment to supplier on account), $1,200 (interest), $450 (March cheque), $1,560 (direct payment for insurance), $4,450 (recorded in error as $4,045 in books; to supplier on account) Closing bank balance 56,100 (27,960) $47,870