The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows:

GEMMA TOURS
Bank Reconciliation
March 31, 2020
Bank statement balance				$	14,100		Book balance	$	31,163
Add:
Deposit of March 31 in transit					20,054
					34,154
Deduct:
Outstanding cheques:
#79	$	1,189
#84		1,802			2,991
Adjusted bank balance				$	31,163		Adjusted book balance	$	31,163

The Cash account in the General Ledger appeared as follows on April 30:

Cash							Acct. No. 101
Date		Explanation	PR	Debit		Credit	Balance
2020
March	31	Balance					31,163.00
April	30		CR11	32,434.00			63,597.00
	30		CD14			41,680.00	21,917.00

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		$	13,526.00
	13			811.00
	18			12,976.00
	23			903.00
	27			1,802.00
	30			2,416.00
Total April Cash Receipts			$	32,434.00

Cheques Written
No.	91		$	1,143
	92			4,982
	93			2,590
	94			3,288
	95			2,761
	96			1,725
	97			8,067
	98			2,761
	99			8,177
	100			6,186
Total April Cash Disbursements			$	41,680

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			Balance
									14,100
#93	04/02		2,509			04/03	20,054		31,645
#92	04/07		4,982			04/07	13,526		40,189
#84	04/13		1,802			04/13	811		39,198
NSF	04/18		6,248			04/18	12,976		45,926
#95	04/23		2,761			04/23	903		44,068
#99	04/27		8,177			04/27	1,802		37,693
#96	04/30		1,725			04/30	2,416		38,384
#97	04/30		8,067			INT	43		30,360
#94	04/30		3,288						27,072
PMT	04/30		8,973						18,099
INT	04/30		33						18,066
SC	04/30		52						18,014
NSF = 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. Required: a. Prepare a bank reconciliation at April 30.

b. Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation.