Required information [The following information applies to the questions displayed below.] 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): BANK STATEMENT Checks Deposits Balance Balance, April 1, Current Year $32,200 Deposits during April $37,000 69,200 Interest collected 1,290 70,490 Checks cleared during April $45,900 24,590 NSF check-A. B. Wright 180 24,410 Bank service charges 190 24,220 Balance, April 30, Current Year 24,220 Cash (A) Apr. 1 Balance Apr. Deposits 23,900 Apr. Checks written 42,100 42,100 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 $4,500 (including $2,700 written before and $1,800 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April.