The bank reconciliation prepared by Gemma Tours on March 31, 2020, prepared as follows:

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

A list of deposits made and checks written during April, taken from the Cash Receipts Journal and Cash Disburements Journal is shown below:

The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of every month.)

In reviewing checks returned by the bank, the bookkeeper discovered that check #93, for delivery expense, was recorded in the Cash Disbursements Journal as $2,590. The NSF cheque was that of customer Laura Clark, deposited in April.

a. prepare a bank reconciliation at April 30.

b. prepare the necessary journal entries to bring the general ledger cash amount into agreement with the adjusted balance on the bank reconciliation.

GEMMA TOURS Bank Reconciliation March 31, 2020 $14,700 Book balance $32,489 Bank statement balance Add: Deposit of March 31 in transit 20,906 35,606 Deduct: Outstanding cheques: #79 #84 Adjusted bank balance $ 1,237 1,880 3,117 $32,489 Adjusted book balance $32,489 Cash Explanation PR Debit Credit Acct. No. 101 Balance Date 2020 March April Balance 31 30 30 00 CR11 CD14 33, 802.00 32,489.00 66,291.00 22,991.00 43,300.00 Deposits Made April 7 13 18 23 27 30 $14,096.00 847.00 13,552.00 945.00 1,880.00 2,482.00 $33,802.00 Total April Cash Receipts Cheques Written No. 91 92 93 94 95 96 97 98 99 100 $ 1,191 5,192 2,590 3,426 2,875 1,797 8,403 2,875 8,513 6,438 $43,300 Total April Cash Disbursements Bank Statement To: Gemma Tours Cheques/Charges Deposits/Credits #93 04/02 #92 04/07 #84 04/13 NSF 04/18 #95 04/23 #99 04/27 #96 04/30 #97 04/30 #94 04/30 PMT 04/30 INT 04/30 sc 04/30 NSF = Not Sufficient Funds 2,509 5,192 1,880 6,536 2,875 8,513 1,797 8,483 3,426 9,351 33 52 SC - Service Charge 04/03 04/07 04/13 84/18 04/23 04/27 04/30 INT 20,906 14,096 847 13,552 945 1,880 2,482 43 April 30, 2020 Bank of Montreal Balance 14,700 33,097 42,001 40,968 47,984 46,054 39,421 40, 106 31,746 28,320 18,969 18,936 18,884 INT Interest PMT Principal Payment 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 Adjusted book balance Adjusted bank balance Journal entry worksheet Record to account for error in Cheque #93. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal Journal entry worksheet