The bank reconciliation prepared by Gemma Tours on March $31,2023,$ appeared as follows:

GEMMA TOURS

Bank Reconciliation

March $31,2023$

Bank statement balance $ $15,600$ Book balance $ $34,478$

Add:

Deposit of March $31$ in transit $22,186$

$37,786$

Deduct:

Outstanding cheques:

#$79$ $ $1,314$

#$841,9943,308$

Adjusted bank balance $ $34,478$ Adjusted book balance $ $34,478$

The Cash account in the General Ledger appeared as follows on April $30$:

Cash Acct. No$.101$

Date Explanation PR Debit Credit Balance

$2023$

March $31$ Balance $34,478\mathrm{.}00$

April $30$ CR$1135,873\mathrm{.}0070,351\mathrm{.}00$

$30$ CD$1445,803\mathrm{.}0024,548\mathrm{.}00$

A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below:

Deposits Made

April $7$ $ $14,960\mathrm{.}00$

$13898\mathrm{.}00$

$1814,368\mathrm{.}00$

$231,001\mathrm{.}00$

$271,994\mathrm{.}00$

$302,652\mathrm{.}00$

Total April Cash Receipts $ $35,873\mathrm{.}00$

Cheques Written

No$.91$ $ $1,264$

$925,510$

$932,590$

$943,636$

$953,052$

$961,907$

$978,918$

$983,052$

$999,038$

$1006,836$

Total April Cash Disbursements $ $45,803$

The following bank statement is available for April: $($Note: The bank deposits interest into the bank account at the end of every month.$)$

Bank Statement

To: Gemma Tours April $30,2023$

Bank of Montreal

Cheques$/$Charges Deposits$/$Credits Balance

$15,600$

#$9304/022,50904/0322,18635,277$

#$9204/075,51004/0714,96044,727$

#$8404/131,99404/1389843,631$

NSF $04/186,92404/1814,36851,075$

#$9504/233,05204/231,00149,024$

#$9904/279,03804/271,99441,980$

#$9604/301,90704/302,65242,725$

#$9704/308,918$ INT $4633,853$

#$9404/303,63630,217$

PMT $04/309,92420,293$

INT $04/303520,258$

SC $04/305520,203$

NSF $=$ Not Sufficient

Funds SC $=$ Service Charge PMT $=$ Principal Payment INT $=$ Interest

In reviewing cheques returned by the bank, the bookkeeper discovered that cheque #$93,$ for delivery expense, was recorded in the Cash Disbursements Journal incorrectly as $$2,590.$ The NSF cheque was that of customer Laura Clark, deposited in April.

Required:

a$.$ Prepare a bank reconciliation at April $30.$

b$.$ Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation.