Smiths Cafe Ltd. had the following information regarding its bank transactions for the month of April 2019: Unadjusted balance per books April 30 ......................................... $ 2,805 Unadjusted balance per bank statement April 30 .......................... 11,400 1. Cheques written in April but still outstanding, $6,000. 2. Cheques written in March but still outstanding, $2,800. 3. Deposits of April 30 not yet recorded by bank, $6,100. 4. A customers cheque for $700 was returned by the bank as NSF. 5. Cheque #210 for $594 was correctly issued and paid by bank but incorrectly entered in the general journal as a payment on account for $549. 6. Bank service charge for April was $50. 7. Electronic collections on account totalled $6,690, and have not yet been recorded by the company. Instructions (a) Prepare a bank reconciliation for Smiths Cafe Ltd. at April 30. (b) Prepare any adjusting entries necessary as a result of the bank reconciliation.