Prepare the Statement of Financial Position as at 30 April 2021 by showing the cash balance.

The bookkeeper at H-Collection Company has not reconciled the bank statement with the Cash account. You have been asked to prepare a reconciliation and review the procedures with the bookkeeper. The April 30, 2021, HSBC bank statement and the April ledger accounts for cash showed the following (summarized): HSBC Bank Statement Dr Cr $36,100 1,180 Balance, April 1 2021 Deposits during April Interest collected Checks cleared during April NSF check AB Trading Bank service charges Balance, 30 April Balance $31,000 67,100 68,280 23,780 23,620 23,550 23,550 $44,500 160 70 Checks written Cash $23,500 April 41,500 April 1 April $41,100 Balance b/f Deposits A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $4,100. No deposits in transit were carried over from March, but a deposit was in transit at the end of April