The accounting records and bank statement for Walkers, Inc. revealed the following information for April 30, 2020:

Bank statement balance, April 30, 2020	$51,000
Credit memo with bank statement for interest earned during April on bank account	15
Debit memo with bank statement for April's service charge	27
Deposits in transit on April 30	2,000
Cash on hand	500
NSF customer check on April 30	1,000
A $175 deposit made on April 3 was recorded incorrectly by the bank as	125
The bank collected a customer's note receivable (including 10% interest)	1,100
Outstanding checks on April 30	3,900
Cash account balance, April 30, 2020	50,000

	Required:
a.	Prepare a bank reconciliation.
b.	Prepare any necessary adjusting journal entries for April 30, 2020.