The April 30 bank statement of Counselling Service Association (CSA) has just arrived from Scotiabank. To prepare CSA bank reconciliation, you gather the following data:

5" PF" F\"? CSA's Cash account shows a balance of $6,610.64 on April 30. The April 30 bank balance is $8,501.15. The bank statement shows that CSA earned $16.55 of interest on its bank balance during April. This amount was added to CSA's bank balance. CSA pays utilities ($280) and insurance ($60) by EFT. The following CSA cheques did not clear the bank by April 30: Cheque No. Amount 237 $ 46.10 288 142.00 291 578.05 293 11.97 294 609.22 295 5.88 296 103.54 The bank statement includes a donation of $840, electronically deposited to the bank for CSA. The bank statement lists a $10.60 bank service charge. On April 30, the CSA treasurer deposited $15.35, which will appear on the May bank statement. The bank statement includes a $320 deposit that CSA did not make. The bank added $320 to CSA's account for another company's deposit. The bank statement includes two charges for returned cheques from donors. One is a $350 cheque received from a donor with the imprint "Unauthorized Signature." The other is a nonsufficient funds cheque in the amount of $66.85 received from a client