The bookkeeper at Hopkins Company has not reconciled the bank statement with the cash account, saying instead, I dont have time. You have been asked to prepare a reconciliation and review the procedures with the bookkeeper.

The April 30, 2018, bank statement and the April ledger accounts for cash showed the following (summarized):

Bank Statement
	Cheques			Deposits			Balance
Balance, April 1, 2018							$	34,000
Deposits during April				$	37,600			71,600
Notes collected for company
(including $85 interest)					1,330			72,930
Cheques cleared during April	$	46,000						26,930
NSF chequeA. B. Wright		175						26,755
Bank service charges		85						26,670
Balance, April 30, 2018								26,670

Cash in Bank

Apr. 1 Balance	25,000		Apr. Cheques written	42,600
Apr. Deposits	43,750

Cash on Hand

Apr. 30 Balance	250

A comparison of cheques written before and during April with the cheques cleared through the bank showed that cheques of $5,600 are still outstanding at April 30. No deposits in transit were carried over from March, but a deposit was in transit at April 30.

Required:
1.	Prepare a detailed bank reconciliation at April 30, 2018.

2.	Prepare any required journal entries as a result of the reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3.	What were the balances in the cash accounts in the ledger on May 1, 2018?

4.	What total amount of cash should be reported on the statement of financial position at April 30, 2018?