The bank reconciliation prepared by Gemma Tours on March 31, 2020. appeared as follows: GEMMA TOURS Bank Reconciliation March 31, 2020 $14,500 Book balance $32,047 Bank statement balance Add: Deposit of March 31 in transit 20,622 35,122 Deduct: Outstanding cheques : #79 #84 Adjusted bank balance $1,221 1,854 3, 075 $32,047 Adjusted book balance $32,047 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 30 CR11 CD14 33, 346.00 32,047.00 65,393.00 22,633.00 42,760.00 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 13 18 23 27 30 Total April Cash Receipts $13,906.00 835.00 13,360.00 931.00 1,854.00 2,460.00 $33,346.00 Cheques Written No.91 92 93 94 95 96 97 98 99 100 Total April Cash Disbursements $ 1,175 5,122 2,590 3,380 2,837 1,773 8,291 2,837 8,401 6,354 $42,760 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 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 5,122 1,854 6,440 2,837 8,401 1,773 8, 291 3,380 9,225 33 52 SC = Service Charge 04/03 04/07 04/13 04/18 04/23 04/27 04/30 INT 20,622 13,906 835 13,360 931 1,854 2,460 43 April 30, 2020 Bank of Montreal Balance 14,500 32,613 41,397 40,378 47,298 45,392 38,845 39,532 31,284 27,904 18,679 18,646 18,594 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: Deduct: Deduct: Outstanding cheques: 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