Stewart Recording Studio, owned by Ron Stewart, showed the following bank reconciliation at March 31 Stewart Recording Studio Bank Reconciliation March 31, 2017 Bank statement balance Add 22,000 Book balance S30,805 Deposit of March 31 in transit 9,952 531,952 Deduct Outstanding cheques: #14 #22 5828 319 1,147 $20.805 Adjusted bank balance Adjusted book balance $30,805 Cash Acct. No. 101 Balance Date Explanation PFR Debit Credit 2017 March 31 April 30 0,805 102,242 11.391 Balance CR17 CD13 71,437 30 90,851