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.

Journal entry worksheet 5 Record to account for error in Cheque #93. Note: Enter debits befose credits