The bank reconciliation completed by SPI-W Inc. on March 31, 2021, is as follows: SPI-W Inc. Bank Reconcilation March 31, 2021Bank Statement Balance $9,564.35Book Balance $20,056.03Add: Deposit of March 31, 2021 in transit $982.17 $10,546.52 Deduct: Deduct: Outstanding Cheques 876 $655.99 NSF Cheque plus service charge $11,900.50 882 $1,800.00 $2,455.99Bank Service Charge $ 65.00 $11,965.50Adjusted Balance: $8,090.53Adjusted Balance:$8,090.53 The cash account in the general ledger on April 30, 2021, is as follows: Account: 1000

The bank reconciliation completed by SPI-W Inc. on March 31, 2021, is as follows: SPI-W Inc. Bank Reconcilation March 31, 2021 Bank Statement Balance $9.564.35 Book Balance Add: Deposit of March 31, 2021 in transit $982.17 $10.546.52 $20,056.03 876 8R2 Ol-Apr 04-Apr Deduct: Deduct Outstanding Cheques 5655.99 NSF Cheque plus service charge $11.900.50 $1,800.00 $2.455.99 Bank Service Charges 65.00 $11.965.50 Adjusted Balance $8.090.53 Adjusted Balance $8.090.53 The cash account in the general ledger on April 30, 2021, is as follows: Account: 1000 Date Explanation PR Debit Credit Balance 31-Mar GJ16 8,090,53 01-Apr Cheque #883 GJ16 1.865.30 6.225.23 Cheque #884 GJ16 112.70 6,112.53 03-Apr Cheque #885 GJ16 650.84 5,461.69 Cheque #886 GJ16 2,018.45 3,443.24 09-Apr Deposit GJ16 4,285 26 7,728.50 12-Apr Cheque #887 GJ16 425.15 7,303.35 12. Apr Cheque #888 GJ16 3,040.60 4.262.75 18-Apr Cheque #889 GJ16 974.12 3.288.63 20-Apr Deposit GJ16 3,515.60 6.804.23 20-Apr Cheque #890 GJ16 2.640.00 4,164.23 21-Apr Cheque #891 GJ16 1,406.24 2,757.99 24-Apr Cheque #892 GJ16 2.590.81 167.18 26-Apr Cheque #893 GJ16 75.99 91.19 29-Apr Deposit GJ16 1,845.35 1,936.54 Please see bank statement as of April 30,2021: Desjardins April 30, 2021 To: SPI-W Inc. Cheques/Fees Deposits/Credits Balance 31-Mar 9,564,35 884 01-Apr 112,70 01-Apr 982.17 10,433,82 883 04-Apr 1,865,30 8,568,52 876 09-Apr 655.99 09-Apr 4.285.26 12,197.79 889 12-Apr 974.12 11,223,67 882 14-Apr 1,800.00 9,423,67 887 18-Apr 245.15 18-Apr 3,515,60 12,694,12 885 20-Apr 650.84 12,043.28 891 21-Apr 1,046,24 10,997.04 886 29-Apr 2,018.45 8,978,59 SC 30-Apr 75.00 30-Apr 8,903,59 NSF: Not Sufficient Funds, SC: Service Charge PMT: Principal Payment, INT: Interest Required 1. Prepare below a bank reconciliation for April 30, 2021. Assume that any errors were made by the bookkeeper (cheques #887 was for office supplies and #891 was for utilities expense) (5 marks) SPI-W Inc. Bank Reconcilation April 30, 2021 Bank Company 2. Prepare the necessary journal entries resulting from the bank reconciliation. (3 marks) Date Account Debit Credit