The bank reconciliation prepared by Gemma Tours on March 31, 2023, appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2023 Bank statement balance Add: Deposit of March 31 in transit Deduct: Outstanding cheques: #79 #84 Adjusted bank balance $15,100 Book balance 21,476 36,576 $33,373 $1,274 1,929 3,203 $33,373 Adjusted book balance $33,373 The Cash account in the General Ledger appeared as follows on April 30: Cash Date 2023 March 31 April 30 Explanation Balance PR Debit Credit Acct. No. 101 Balance 33,373.00 30 CR11 34,733.00 CD14 68,106.00 44,453.00 23,653.00 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 $14,485.00 13 868.00 18 23 27 13,888.00 966.00 1,929.00 30 2,597.00 Total April Cash Receipts $34,733.00 Cheques Written No. 91 $ 1,224 92 5,335 93 2,590 94 3,521 95 2,957 96 1,847 97 8,638 98 2,957 99 8,758 100 6,626 Total April Cash Disbursements $44,453 The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of every month.) To: Gemma Tours Bank Statement April 30, 2023 Bank of Montreal Cheques/Charges Deposits/Credits Balance 15,100 #93 04/02 2,509 04/03 21,476 34,067 #92 04/07 5,335 04/07 14,485 43,217 #84 04/13 1,929 04/13 868 42,156 NSF 04/18 6,684 04/18 13,888 49,360 #95 04/23 2,957 04/23 966 47,369 #99 04/27 8,758 04/27 1,929 40,540 #96 04/30 1,847 04/30 2,597 41,290 #97 04/30 8,638 INT 46 32,698 #94 04/30 3,521 29,177 PMT 04/30 9,609 19,568 INT 04/30 SC 04/30 35 55 19,533 19,478 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. Bank Statement Bank statement balance Add: Deduct: Outstanding cheques: GEMMA TOURS Bank Reconciliation April 30, 2023 Company's Books Book balance Add: 0 Deduct: 0 0 0 0 Adjusted bank balance Adjusted book balance b. Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation. View transaction list 1 Record interest earned. 2 Record to account for error in Cheque #93. 3 Record to reinstate customer account. 4 Record April loan payment. 5 Record April interest expense. Record April bank charges. journal entry has been entered Note: Record entry Credit Clear entry View general journal