Question 3 The cash record of Silver Maple Art Gallery for April, 2014 follows: The Cash account of Silver Maple Art Gallery shows the following at April 30, 2014 On April 30, 2014, Silver Maple Art Gallery received the following bank statement: Explanations: EFT - electronic funds transfer; BC - bank collections; US - unauthorized signature; SC - service charge. Additional data for the bank reconciliation: a. The EFT deposit was a receipt of rent. The EFT debit was an insurance payment. b. The unauthorized-signature check was received from a customer. c. The $1,300 bank collection was for a note receivable d. The correct amount of cheque number 3115 is $1,390. (Silver Maple Art Gallery's accountant mistakenly recorded the cheque for $1,930.) Required: i) Prepare Silver Maple Art Gallery's bank reconciliation at April 30, 2014. ii) Prepare the journal entries to adjust the accounts on April 30. Assume that the accounts have not been closed. iii) State the amount of cash that should be included in the balance sheet at April 30 . 8