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 $31,826 20,480 34,880 $1,213 1,841 3,054 $31,826 Adjusted book balance $31,826 The Cash account in the General Ledger appeared as follows on April 30: Acct. No. 101 Cash Date 2020 March April 38 Explanation PR Debit Credit Balance 31 Balance 31,826.00 30 CR11 33,118.00 CD14 64,944.00 42,490.00 22,454.00