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.