The bank reconciliation prepared by Gemma Tours on March 31, 2020, appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2020 $14,000 Book balance $30,942 Bank statement balance Add: Deposit of March 31 in transit 19,912 33,912 Deduct: Outstanding cheques: #79 $ 1,181 1,789 #84 2,970 $30,942 Adjusted book balance Adjusted bank balance $30,942 The Cash account in the General Ledger appeared as follows on April 30: Cash Explanation Acct. No. 101 Balance PR Debit Credit Date 2020 March April Balance 31 30 30 32,206.00 CR11 CD14 30,942.00 63,148.00 21,738.00 41,410.00 A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursement shown below: Deposits Made April 7 13 18 23 27 30 $13,431.00 805.00 12,880.00 896.00 1,789.00 2,405.00 $32,206.00 Total April Cash Receipts Cheques Written No. 91 92 93 94 95 96 97 98 99 100 Total April Cash Disbursements $ 1,135 4,947 2,590 3,265 2,742 1,713 8,011 2,742 8, 121 6,144 $41,410 The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of 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 4,947 1,789 6, 200 2,742 8,121 1,713 8,011 3,265 8,910 33 52 SC = Service Charge 04/03 04/07 04/13 04/18 04/23 04/27 04/30 INT 19,912 13,431 805 12,880 896 1,789 2,405 43 April 30, 2020 Bank of Montreal Balance 14,000 31,403 39,887 38,903 45,583 43,737 37,405 38,097 30,129 26,864 17,954 17,921 17,869 INT = Interest PMT = Principal Payment In reviewing cheques returned by the bank, the bookkeeper discovered that cheque #93, for delivery expense, was recor 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: Deduct: Deduct: Outstanding cheques: Adjusted bank balance Adjusted book balance Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance nk reconciliation. View transaction list X 1 Record interest earned. > 2 Record to account for error in Cheque #93. 3 Record to reinstate customer account. 4 Record April loan payment. 5 Record April interest expense. Credit 6 Record April bank charges. Note : = journal entry has been entered 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 balan bank reconciliation. View transaction list View journal entry worksheet X No Date General Journal Debit Credit 1 Apr 30 No Transaction Recorded 2. Apr 30 No Transaction Recorded 3 Apr 30 No Transaction Recorded 4 Apr 30 No Transaction Recorded 5 Apr 30 No Transaction Recorded 6 Apr 30 No Transaction Recorded