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 $14,400 Book balance 20,480 34,880 $31,826 $1,213 1,841 3,054 $31,826 Adjusted book balance $31,826 Cash Date 2020 Explanation PR The Cash account in the General Ledger appeared as follows on April 30: Acct. No. 101 Balance Debit Credit March April 31 30 Balance 31,826.00 30 CR11 CD14 33,118.00 64,944.00 42,490.00 22,454.00