The bank statement for Broom Company showed a $200 bank balance at the end of April. A comparison of Broom Companys bank statement and accounting records disclosed a $40 deposit in transit and $55 of outstanding checks at month-end. The bank statement enclosures included a $5 NSF check and a credit memo for $10 of interest. The balance per Broom Companys books was $180. ?Prepare a bank reconciliation for the month of April?Prepare the necessary journal entries to make the balance in the cash account correct