The bank reconciliation prepared by Gemma Tours on March 31, 2020. appeared as follows: 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 1,888 3,117 $32,489 Adjusted book balance $32,489 The Cash account in the General Ledger appeared as follows on April 30: Cash Explanation PR Acct. No. 101 Balance Debit Credit Date 2020 March April Balance 31 30 38 CR11 CD14 33,882.ee 32,489.ee 66,291.00 22,991.00 43,382.ee 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 $14,296.00 847.00 13,552.00 945.00 1,888.00 2,482.ee $33,882.ee Cheques Written No. 91 92 93 94 95 96 97 98 99 lee Total April Cash Disbursements $ 1,191 5,192 2,590 3,426 2,875 1,797 8,483 2,875 8,513 6,438 $43,300 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 Cheques/Charges #93 84/02 #92 84/07 #84 04/13 NSF 84/18 #95 04/23 #99 84/27 #96 84/30 #97 84/30 #94 84/3e PMT 84/30 INT 04/30 SC 84/30 NSF = Not Sufficient Funds 2,509 5,192 1,888 6,536 2,875 8,513 1,797 8,483 3,426 9,351 33 52 SC = Service Charge Deposits/Credits 04/03 20,906 04/07 14,096 04/13 847 04/18 13,552 04/23 945 04/27 1.888 84/30 2,482 INT 43 April 30, 2e2e Bank of Montreal Balance 14,700 33,897 42,001 40,968 47,984 46,854 39,421 42,186 31,746 28,320 18,969 18,936 18,884 INT = Interest PMT = Principal 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 Book balance Add: Add: 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 Record interest earned. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal 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 Record April loan payment. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal 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 Record April interest expense. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal 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 Record April bank charges. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal