The bank reconciliation prepared by Gemma Tours on March 31, 2017, appeared as follows:

Gemma Tours Bank Reconciliation March 31, 2017 Bank statement balance $15,800 Book balance $34,920 Add: Deposit of March 31 in transit 22,470

$38,270 Deduct: Outstanding cheques: #79 $1,330 #84 2,020 3,350

Adjusted bank balance $34,920 Adjusted book balance $34,920

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 34,920.00 April 30 CR11 36,329.00 71,249.00 30 CD14 46,343.00 24,906.00

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 $15,150.00 13 910.00 18 14,560.00 23 1,015.00 27 2,020.00 30 2,674.00

Total April Cash Receipts $36,329.00

Cheques Written No. 91 $ 1,280 92 5,580 93 2,590 94 3,682 95 3,090 96 1,931 97 9,030 98 3,090 99 9,150 100 6,920

Total April Cash Disbursements $46,343

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, 2017 Bank of Montreal Cheques/Charges Deposits/Credits Balance 15,800 #93 04/02 2,509 04/03 22,470 35,761 #92 04/07 5,580 04/07 15,150 45,331 #84 04/13 2,020 04/13 910 44,221 NSF 04/18 7,020 04/18 14,560 51,761 #95 04/23 3,090 04/23 1,015 49,686 #99 04/27 9,150 04/27 2,020 42,556 #96 04/30 1,931 04/30 2,674 43,299 #97 04/30 9,030 INT 46 34,315 #94 04/30 3,682 30,633 PMT 04/30 10,050 20,583 INT 04/30 35 20,548 SC 04/30 55 20,493 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.

Required: a. Prepare a bank reconciliation at April 30.

b. Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)