The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2020 Bank statement balance Add: Deposit of March 31 in transit Deduct: Outstanding cheques: #79 #84 Adjusted bank balance $14,800 Book balance $32,710 21,050 $35,850 $1,250 1,890 3,140 $32,710 Adjusted book balance $32,710 The Cash account in the General Ledger appeared as follows on April 30: Cash Date Explanation PR Debit Credit Acct. No. 101 Balance 2020 March 31 Balance April 30 32,710.00 30 CR11 34,049.00 CD14 66,759.00 43,643.00 23,116.00 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 $14,200 13 18 23 850 13,600 945 27 1,898 30 2,564 Total April Cash Receipts $34,049 Cheques Written No. 91 92 $ 1,200 5,230 93 2,590 94 3,452 95 2,900 96 1,811 97 8,470 98 2,900 99 8,590 100 6,500 $43,643 Total April Cash Disbursements 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, 2020 Bank of Montreal Cheques/Charges Deposits/Credits #93 04/02 2,509 04/03 21,050 #92 04/07 5,230 04/07 14,200 Balance 14,800 33,3411 42,311 #84 04/13 1,890 04/13 850 NSF 41,271 04/18 6,540 04/18 13,600 48,331 #95 04/23 2,900 04/23 945 46,376 #99 04/27 8,590 04/27 1,890 39,676 #96 04/30 1,811 04/30 2,564 40,429 #97 04/30 8,470 INT 46 32,005 #94 04/30 3,452 28,553 PHT 04/30 9,420 19,133 INT 04/30 SC NSF 04/30 35 55 19,098 19,043 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. 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, 2020 Book balance Add: 0 Deduct: Company's Books 0 0 Adjusted bank balance. Adjusted book balance 0 0 es 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. 6 Record April bank charges. journal entry has been entered Note: Record entry ' Credit Clear entry View general journal