The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2020 $15,100 Book balance $33,373 Bank statement balance Add: Deposit of March 31 in transit 21,476 36,576 Deduct: Outstanding cheques : #79 1784 Adjusted bank balance $ 1,274 1,929 3,283 $33,373 Adjusted book balance $33,373 The Cash account in the General Ledger appeared as follows on April 30: Acct. No. 101 Balance Debit Credit Date 202e March April 31 30 3e Cash Explanation PR Balance CR12 CD14 34,733.00 33,373.00 68, 106.00 23,653.00 44,453.ee 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 38 $14,485.ee 868.89 13,888.00 966.se 1,929.se 2,597.ee $34,733.ee Total April Cash Receipts Cheques Written No. 91 92 93 94 95 96 97 98 99 lee $1,224 5,335 2,590 3,521 2,957 1,847 8,638 2,957 8,758 6,626 $44,453 Total April Cash Disbursements 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 84/02 192 84/87 184 84/13 NSF 84/18 #95 04/23 #99 84/27 96 84/3e #97 84/3e 794 84/30 PMT 84/30 INT 84/30 SC 84/30 NSF - Not Sufficient Funds 2, 5e9 5,335 1,929 6,684 2,957 8,758 1,847 8,638 3,521 9,689 35 55 SC - Service Charge 84/03 84/07 84/13 84/18 04/23 04/27 84/30 INT 21,476 14,485 868 13,888 966 1,929 2,597 46 April 30, 2020 Bank of Montreal Balance 15,100 34,867 43,217 42,156 49, 360 47,369 40,540 41,290 32,698 29,177 19,568 19,533 19,478 INT Interest PHT - 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, 2020 Bank Statement Company's Books Bank statement balance Add: Book balance Add: Deduct: Deduct: Outstanding cheques: Adjusted bank balance Adjusted book balance b. Prepare the necessary Journal entries to bring the General Ledger Cash account Into agreement with the adjusted balance on the bank reconciliation. View transaction list Journal entry worksheet Record interest earned. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal