The bank reconciliation prepared by Gemma Tours on March 31, 2017, appeared as follows: Gemma Tours Bank Reconciliation March 31, 2017 $15,100 Book balance $33,373 Bank statement balance Add: Deposit of March 31 in transit 21,476 $36,576 Deduct: Outstanding cheques #79 #84 $1,274 1,929 3,203 Adjusted bank balance $33,373 Adjusted book balance $33,373 The Cash account in the General Ledger appeared as follows on April 30 Cash Acct. No. 101 Date Explanation PR Debit Credit Balance 2017 March 31 Balance 33,373.00 April 30 CR11 34,733.00 68,106.00 30 CD14 44,453.00 23,653.00 s A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursem shown below: April 7 13 18 23 27 30 Deposits Made $14,485.00 868.00 13,888.00 966.00 1.929.00 2,597.00 Total April Cash $34.733.00 Total April Cash Receipts $34,73300 Cheques Written $1,224 No. 91 92 93 94 95 96 97 98 2.590 3,521 2,957 1,847 8,638 2,957 8,758 6,626 99 100 Total April Cash Disbursements $44.453 The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of every Bank Statement To: Gemma Tours April 30, 2017 Bank of Montreal Cheques/Charges Deposits/Credits Balance 15,100 #93 04/02 2,509 04/03 21,476 34,067 #92 04/07 5,335 04/07 14,485 43,217 #84 04/13 1,929 04/13 868 42,156 NSF 04/18 6,684 04/18 13,888 49,360 #95 04/23 2,957 04/23 966 47,369 *99 04/27 8,758 04/27 1,929 40,540 #96 04/30 1,847 04/30 2,597 41,290 *97 04/30 8,638 INT 46 32,698 #94 04/30 3,521 29,177 PMT 04/30 9,609 19,568 INT 04/30 35 19,533 SC 04/30 55 19,478 NSF = Not Sufficient SC = Service PMT = Principal INT = Interest Funds Charge Payment INT 8,638 #94 04/30 3,521 PMT 04/30 9,609 INT 04/30 35 SC 04/30 55 NSF = Not Sufficient SC = Service Funds Charge 46 32,698 29,177 19,568 19,533 19,478 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. Required: a. Prepare a bank reconciliation at April 30. GEMMA TOURS Bank Reconciliation April 30, 2017 Bank Statement Company's Books Bank statement balance Book balance Add: Add