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 $14,500 Book balance 20,622 35,122 $32,047 $ 1,221 1,854 3,075 $32,047 Adjusted book balance $32,047 The Cash account in the General Ledger appeared as follows on April 30: Acct. No. 101 Cash Date 2020 Explanation PR Debit Credit Balance March 31 Balance 32,047.00 April 30 CR11 33,346.00 65,393.00 30 CD14 42,760.00 22,633.00