The bank reconciliation prepared by Gemma Tours on March 31, 2023, appeared as follows:

GEMMA TOURS
Bank Reconciliation
March 31, 2023
Bank statement balance				$	15,400		Book balance	$	34,036
Add:
Deposit of March 31 in transit					21,902
					37,302
Deduct:
Outstanding cheques:
#79	$	1,298
#84		1,968			3,266
Adjusted bank balance				$	34,036		Adjusted book balance	$	34,036

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

Cash							Acct. No. 101
Date		Explanation	PR	Debit		Credit	Balance
2023
March	31	Balance					34,036.00
April	30		CR11	35,417.00			69,453.00
	30		CD14			45,263.00	24,190.00

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		$	14,770.00
	13			886.00
	18			14,176.00
	23			987.00
	27			1,968.00
	30			2,630.00
Total April Cash Receipts			$	35,417.00

Cheques Written
No.	91		$	1,248
	92			5,440
	93			2,590
	94			3,590
	95			3,014
	96			1,883
	97			8,806
	98			3,014
	99			8,926
	100			6,752
Total April Cash Disbursements			$	45,263

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, 2023 Bank of Montreal
Cheques/Charges						Deposits/Credits			Balance
									15,400
#93	04/02		2,509			04/03	21,902		34,793
#92	04/07		5,440			04/07	14,770		44,123
#84	04/13		1,968			04/13	886		43,041
NSF	04/18		6,828			04/18	14,176		50,389
#95	04/23		3,014			04/23	987		48,362
#99	04/27		8,926			04/27	1,968		41,404
#96	04/30		1,883			04/30	2,630		42,151
#97	04/30		8,806			INT	46		33,391
#94	04/30		3,590						29,801
PMT	04/30		9,798						20,003
INT	04/30		35						19,968
SC	04/30		55						19,913
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.

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

Journal entry worksheet 1 2 Record April loan payment. Note: Enter debits before crealts