Problem 3. Acme Food Store used the following information in preparing its bank reconciliation for the month of April. Balance per books April 30 Balance per bank statement April 30 (1) Checks written in April but still outstanding $6,300 (2) Checks written in March but still outstanding $2,800 (3) Deposits of April 30 not yet recorded by bank $4,900 (4) NSF check of customer returned by bank $500 (5) Bank service charge for April was $40 $1,100 $11,300 (6) A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $824 when Check No. 318 was correctly prepared for $284. The check cleared the bank in April. (7) The bank collected a note receivable for the company of $6,000. Instructions (a) Prepare a bank reconciliation at April 30. (b) Prepare any adjusting entries necessary as a result of the bank reconciliation.