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

GEMMA TOURS
Bank Reconciliation
March 31, 2020
Bank statement balance				$	15,200		Book balance	$	33,594
Add:
Deposit of March 31 in transit					21,618
					36,818
Deduct:
Outstanding cheques:
#79	$	1,282
#84		1,942			3,224
Adjusted bank balance				$	33,594		Adjusted book balance	$	33,594

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

Cash							Acct. No. 101
Date		Explanation	PR	Debit		Credit	Balance
2020
March	31	Balance					33,594.00
April	30		CR11	34,961.00			68,555.00
	30		CD14			44,723.00	23,832.00

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		$	14,580.00
	13			874.00
	18			13,984.00
	23			973.00
	27			1,942.00
	30			2,608.00
Total April Cash Receipts			$	34,961.00

Cheques Written
No.	91		$	1,232
	92			5,370
	93			2,590
	94			3,544
	95			2,976
	96			1,859
	97			8,694
	98			2,976
	99			8,814
	100			6,668
Total April Cash Disbursements			$	44,723

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, 2020 Bank of Montreal
Cheques/Charges						Deposits/Credits			Balance
									15,200
#93	04/02		2,509			04/03	21,618		34,309
#92	04/07		5,370			04/07	14,580		43,519
#84	04/13		1,942			04/13	874		42,451
NSF	04/18		6,732			04/18	13,984		49,703
#95	04/23		2,976			04/23	973		47,700
#99	04/27		8,814			04/27	1,942		40,828
#96	04/30		1,859			04/30	2,608		41,577
#97	04/30		8,694			INT	46		32,929
#94	04/30		3,544						29,385
PMT	04/30		9,672						19,713
INT	04/30		35						19,678
SC	04/30		55						19,623
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. Required: a. Prepare a bank reconciliation at April 30.

b. Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation.

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