The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2020 $15,300 Book balance Bank statement balance Add: Deposit of March 31 in transit $33,815 21,760 37,060 Deduct: Outstanding cheques: =79 #84 Adjusted bank balance $ 1,290 1,955 3,245 $33,815 Adjusted book balance $33,815 CES The Cash account in the General Ledger appeared as follows on April 30: Cash Explanation PR Debit Credit Acct. No. 101 Balance Date 2020 March April Balance 31 30 30 35,189.00 CR11 CD14 33,815.00 69,004.00 24,011.00 44,993.00 A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: Help Save & Exit S April 30 30 CR11 CD14 35,189.00 44,993.00 69,994.99 24,011.00 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 18 23 27 30 $14,675.00 880.00 14,080.00 980.00 1,955.00 2,619.00 $35,189.00 Total April Cash Receipts Cheques Written No. 91 92 93 94 95 96 97 98 99 100 Total Anril Cash Dishursements $ 1,240 5,405 2,590 3,567 2,995 1,871 8,750 2,995 8,870 6,710 $44,993 100 Total April Cash Disbursements 6,710 $44,993 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 Cheques/Charges Deposits/Credits #93 04/02 #92 04/07 #84 04/13 NSF 04/18 #95 04/23 #99 04/27 +96 04/30 $97. 04/30 #94 04/30 PMT 04/30 INT 04/30 SC 04/30 NSF = Not Sufficient Funds 2,509 5,405 1,955 6,780 2,995 8,870 1,871 8,750 3,567 9,735 35 55 SC = Service Charge 04/03 04/07 04/13 04/18 04/23 04/27 04/30 INT 21,760 14,675 880 14,080 980 1,955 2,619 46 April 30, 2020 Bank of Montreal Balance 15,300 34,551 43,821 42,746 50,046 48,031 41,116 41,864 33,160 29,593 19,858 19,823 19,768 INT = Interest PMT = Principal Payment 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.