provide the answer in the following format only

The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows: Bank statement balance i Add: Deposit of March 31 in transit Deduct: Outstanding cheques #79 FR4 Adjusted bank balance Date 2020 Cash Explanation PR March 31 Balance April 30 30 GEMMA TOURS Bank Reconciliation March 31, 2020 $1,237 3,000 The Cash account in the General Ledger appeared as follows on April 30: Agat. No. 101 Balance FREUND Debit $14,700 Book balance CR11 33,002.00 CD14 20,906 35,606 3,117 $32,489 Adjusted book balance Credit 43,300.00 32,489.00 66,291.00 22,991.00 $32,409 $32,489 A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: April 7 13 18 23 27 30 Total April Cash Receipts No. 91 92 93 94 95 96 Deposits Made 97 $14,096.00 847.00 13,552.00 945.00 1,880.00 2,482.00 $33,802.00 Cheques Written 90 99 100 Total April Cash Disbursements $1,191 5,192 2,590 3,426 2,875 1,797 8,403 2,875 8,513 $43,300 The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of every month) The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of every month.) Bank Statement Tox Gemma Tours 493 #92 #84 NSF #95 499 #96 997 294 PMT IN2 SC NET Cheques/Charges 04/02 04/07 04/13 04/18 04/23 04/27 04/30 04/30 04/30 04/30 04/30 04/30 Not Sufficient Funde 2,509 5,192 1,880 6,536 2,875 8,513 1.797 8,403 3,426 9,351 33 52 SC Service Charge Deposita/Credits Required: a. Prepare a bank reconciliation at April 30. 04/03 04/07 04/13 04/10 04/23 04/27 04/30 INT 20.906 14,096 847 13,552 945 1,880 2,482 43 April 30, 2020 Bank of Montreal Balance 14,700 33,097 42,001 40,968 47,984 46,054 39,421 40,106 31,746 26,320 18,969 18,936 16,884 PMT Principal INZ Interest Payment In reviewing cheques returned by the bank, the bookkeeper discovered that cheque #93, for delivery expense, was recorded in the Cash Disbursements Journal incorrectly as $2,590. The NSF cheque was that of customer Laura Clark, deposited in April. 7 Required: a. Prepare a bank reconciliation at April 30. Bank statement balance Add: Bank Statement Bank service charge expenses Error Chq #93 Interest expense Interest revenue Adjusted bank balance GEMMA TOURS Bank Reconciliation April 30, 2020 Book balance Add: Deduct Adjusted book balance Company's Books View transaction liat Journal entry worksheet