Prepare bank reconciliation for the month of April 2022 AND and related month end adjusting journal entry.

	Sunar COMPANY
	Bank	Reconciliation
	March 31 2022
Cash balance per bank				$13,333
Add: Deposits in transit				2,350
Less: Outstanding cheques
#3351			$1,740
#3360			549
#3361			723
#3362			1,840
#3364			620	-$5,472
				$10,211
The unadjusted cash balance per books on April 30, 2021, was $10332

	Sunar COMPANY
	Bank Statement
	April 30 2022
	Cheques and Other Debits
Date	Number	Amount	Deposits	Amount
		$	$
Mar. 31				13333
Apr 1	3360	549	2350	15134
2	3361	723		14411
5	3365	1459	1212	14164
7	3362	1840		12324
8	3366	1180	2365	13509
9	3367	2268		11241
15	3368	554	3145	13832
16			2673	16505
20			1967	18472
23	NSF	1027	3126	20571
26	3370	3040		17531
27	3374	1439	1940	18032
27	3372	488	1070	18614
30	3375	535		18079
30	S/C	45		18034

The cash records per the company's books(G/L) for April showed the following:
Cash Payments/ Cheque List					Cash Receipts/ Deposits List
Date					Date
April	CHQ #	$			April	$
1	3365	1459			2	1212
2	3366	1180			7	2365
2	3367	2268			15	2763
5	3368	554			20	1967
8	3369	600			26	3126
12	3370	3400			28	1940
17	3371	621			30	1070
20	3372	488			30	754
22	3373	1234
23	3374	1439
24	3375	553
30	3376	1280
		15076				15197

	Additional information:
1	The deposit of $3,145 on April 15 is an electronic transfer from a customer in payment of its account. The amount includes $65 of interest, which Sunar Company had not previously accrued.
2	The NSF for $1,027 is for a $1,015 cheque from a customer, Huang Holdings, in payment of its account, plus a $12 processing fee. The company's policy is to pass on all NSF processing fees to the customer.
3	SC represents bank service charges for the month.
4	The bank made one error: it recorded cheque #3375 incorrectly. Any other errors were made by Sunar Company.
Prepare bank reconciliation for the month of April 2022 AND and related month end adjusting journal entry.