Prepare below a bank reconciliation for April 30, 2021. Assume that any errors were made by the bookkeeper (cheques #887 was for office supplies and #891 was for utilities expense) and Prepare the necessary journal entries resulting from the bank reconciliation

The bank reconciliation completed by SPI-W Inc. on March 31, 2021, is as follows: SPI-W Inc. Bank Reconcilation March 31, 2021 Bank Statement Balance S9,564.35 Book Balance Add: Deposit of March 31, 2021 in transit $982.17 $10,546.52 $20,056.03 GJ16 Deduct: Deduct: Outstanding Cheques 876 5655.99 NSF Cheque plus service charge $11.900.50 882 $1,800.00 $2.455.99 Bank Service Charge $ 65.00 $11.965.50 Adjusted Balance: $8.090.53 Adjusted Balance: $8,090.53 The cash account in the general ledger on April 30, 2021, is as follows: Account: 1000 Date Explanation PR Debit Credit Balance 31-Mar GJ16 8,090.53 01-Apr Cheque #883 1,865.30 6,225.23 Cheque #884 GJ16 112.70 6,112.53 03-Apr Cheque #885 GJ16 650.84 5.461.69 Cheque 1886 GJ16 2,018.45 3,443.24 Deposit GJ16 4,285.26 7,728.50 12 Apr Cheque #887 425.15 7,303.35 Cheque #888 GJ16 3,040.60 4.262.75 18-Apr Cheque #889 GJ16 974.12 3.288.63 20-Apr Deposit GJ16 3.515.60 6,804.23 Cheque #890 GJ16 2.640.00 4,164.23 21-Apr Cheque #891 GJ16 1,406.24 2,757.99 24-Apr Cheque #892 GJ16 2.590.81 167.18 26 Apr Cheque #893 GJ16 91.19 Deposit GJ16 1.845.35 1,936.54 01-Apr 04-Apr 09-Apr GJ16 12-Apr 20-Ape 75.99 29-Apr Please see bank statement as of April 30,2021: Desjardins April 30, 2021 To: SPI-W Inc. Cheques/Fees Deposits/Credits 31-Mar 884 01-Apr 112,70 01-Apr 982.17 883 04-Apr 1,865.30 876 09-Apr 655.99 09-Apr 4,285.26 889 12-Apr 974.12 882 14-Apr 1,800.00 887 18-Apr 245.15 18-Apr 3,515.60 885 650.84 891 21-Apr 1,046.24 886 29-Apr 2,018.45 SC 30-Apr 75.00 30-Apr NSEA Not Sufficient Funds. SC Service Chance PMT Princins Perment. INTA Interest Balance 9,564.35 10,433.82 8,568.52 12,197.79 11,223.67 9,423.67 12,694.12 12,043.28 10,997.04 8,978.59 8.903.59 20-Apr