Stewart Recording Studio, owned by Ron Stewart, showed the following bank reconciliation at March 31: Stewart Recording Studio Bank Reconciliation March 31, 2020 Bank statement balance Add: Deposit of March 31 in transit Deduct: Outstanding cheques: #14 #22 Adjusted bank balance $21,900 Book balance 9,907 $31,807 $30,665 $825 317 1,142 $30,665 Adjusted book balance $30,665 Cash Acct. No. 101 Date Explanation PR Debit Credit Balance 2020 March 31 Balance April 30 30,665 30 CR17 71,320 CD13 101,985 90,578 11,407 A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: Deposits Made April 7 $ 688 13 4,586 18 5,885 23 13,862 27 1,748 30 44,551 Total April Cash Receipts $71,320