The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2020 $14,100 Book balance 20,254 34,154 $31,163 Add: Bank statement balance Deposit of March 31 in transit Deduct: Outstanding cheques: #79 #84 Adjusted bank balance $1,189 1,802 2,991 $31,163 Adjusted book balance $31,163 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 CR21 32,434.00 CD14 31,163.80 63,597.00 21,917.00 41,680.00 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 Total April Cash Receipts $13,526.00 811.00 12,976.00 903.00 1,802.00 2,416.00 $32,434.00 Cheques written No. 91 92 93 94 95 96 97 98 99 100 $ 1,143 4,982 2,590 3,288 2,761 1,725 8,067 2,761 8,177 6,186 $41,680 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 April 30, 2020 To: Gemma Tours Bank of Montreal Cheques/Charges Deposits/Credits Balance 14,100 #93 84/02 2,509 04/03 20,054 31,645 #92 84/07 4,982 04/07 13,526 40, 189 #84 34/13 1,892 04/13 811 39, 198 NSF 84/18 6,248 04/18 12,976 45,926 #95 04/23 2,761 04/23 903 44,068 499 04/27 8,177 04/27 1,802 37,693 #96 04/3e 1,725 04/30 2,416 38,384 *97 04/30 8,067 INT 43 30,360 #94 04/30 3,288 27,072 PHT 04/30 8,973 18,099 INT 84/30 33 18,066 SC 04/30 52 18,014 NSF - Not Sufficient SC Service PHT - Principal INT - Interest Funds Charge 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: 0 0 0 Deduct: Deduct: Outstanding cheques 0 0 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