The bookkeeper at Hopkins Company has not reconciled the bank statement with the cash account, saying instead, "I don't have time." You have been asked to prepare a reconciliation and review the procedures with the bookkeeper. The April 30, 2021, bank statement and the April ledger accounts for cash showed the following (summarized): Bank Statement Balance, April 1, 2021 Deposits during April Notes collected for company (including $83 interest) Cheques cleared during April NSF cheque-A. B. Wright Bank service charges Balance, April 30, 2021 Cheques Deposits Balance $33,600 $ 37,400 71,899 1,310 72,310 $45,800 26,510 173 26,337 83 26,254 26,254 Cash in Bank 24,800 Apr. Cheques written 43,450 Apr. 1 Balance Apr. Deposits 42,400 Cash on Hand Apr. 30 Balance 230 A comparison of cheques written before and during April with the cheques cleared through the bank showed that cheques of $5,400 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. 2021