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The bookkeeper at Jefferson Company has not reconciled the bank statement with the Cash account, saying, "I don't 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$)$:

$\backslash$table$[[$BANK STATEMENT$],[$Balance$,$ April $1,$ Current Year,,,$$31,700$