Stewart Recording Studio, owned by Ron Stewart, showed the following bank reconciliation at March $31$:

$\backslash$table$[[$Cash$,\{$

$\backslash$table$[[$Acct$.$ No$.101],[$Credit Balance$]]\}],[$Date$,,$Explanation,PR$,$Debit$],[,,,,,,],[$March$,31,$Balance,,,,$32,345],[$April$,30,,$CR$17,74,660,,107,005],[30,,$CD$13,,99,452,7,553]]$

A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below:

$30$

Total April Cash Receipts $,46,640$

$\backslash$table$[[$Cheques Written$],[$No$.23,$$$5,430$