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 $14,000 Book balance. 19,912 33,912 $30,942 $1,181 1,789 2,970 $30,942 Adjusted book balance $30,942 The Cash account in the General Ledger appeared as follows on April 30: Cash Acct. No. 101 Date 2020 March 31 April 30 30 Explanation PR Debit Credit Balance Balance 30,942.00 CR11 32,206.00 CD14 41,410.00 63,148.00 21,738.00 A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: