The book balance in the checking account of Toris Health Center as of April 30 is $4,690.30. The bank statement shows an ending balance of $3,275.60. By examining last months bank reconciliation, comparing the deposits and checks written per books and per bank in April, and noting the service charges and other debit and credit memos shown on the bank statement, the following were found:

(a) An ATM withdrawal of $200.00 on April 20 by Tori for personal use was not recorded on the books.

(b) A bank debit memo issued for an NSF check from a customer of $29.10.

(c) A bank credit memo issued for interest of $28.00 earned during the month.

(d) On April 30, a deposit of $1,592.00 was made, which is not shown on the bank statement.

(e) A bank debit memo issued for $24.50 for bank service charges.

(f) Checks No. 481, 493, and 494 for the amounts of $215.00, $71.00, and $24.30, respectively, were written during April but have not yet been received by the bank.

(g) The reconciliation from the previous month showed outstanding checks totaling $418.25. One of these checks, No. 397 for $38.60, has not yet been received by the bank.

(h) Check No. 422 written to a creditor in the amount of $217.90 was recorded in the books as $271.90. REQUIRED

1. Prepare a bank reconciliation as of April 30.

2. Prepare the required journal entries.