The April 30, Current Year, bank statement and the April ledger account for cash showed the following (summarized): BANK STATEMENT Checks Deposits Balance $32,000 $36,300 68,300 1,330 69,630 Balance, April 1, Current Year Deposits during April Interest collected Checks cleared during April NSF check -A. B. Wright Bank service charges Balance, April 30, Current Year $ 45,600 24,030 240 23,790 170 23, 620 23,620 Cash (A) Apr. Apr. 1 25,100 Checks Balance written Apr. 43,200 Deposits 41,100 A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $2,400 (including $1,440 written before and $960 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April. 2. Prepare the journal entries that the company should make as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the entry for deposits during April. Note: Enter debits before credits. General Journal Debit Credit Transaction Record entry Clear entry View general journal Journal entry worksheet Record the entry for checks cleared during April. Note: Enter debits before credits. Transaction General Journal B Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record customer's check returned, insufficient funds. Note: Enter debits before credits. Transaction General Journal D Debit Credit Record entry Clear entry View general journal Journal entry worksheet