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The bookkeeper at Jefferson Company has not reconciled the bank statement with the Cash account, saying, I dont have time. You have been asked to prepare a reconciliation and review the procedures with the bookkeeper.

The April 30, Current year, bank statement and the April ledger account for cash showed the following (summarized):

BANK STATEMENT
	Checks	Deposits	Balance
Balance, April 1, Current Year			$ 31,000
Deposits during April		$ 37,100	68,100
Interest collected		1,180	69,280
Checks cleared during April	$ 43,000		26,280
NSF checkA. B. Wright	160		26,120
Bank service charges	50		26,070
Balance, April 30, Current Year			26,070

Cash (A)
Debit	Credit
April 1 Balance	23,500	April Checks written	41,100
April Deposits	41,500

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 $5,600 (including $3,700 written before and $1,900 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April.

Required:

1. Complete the following bank reconciliation.