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 Balance, April 1, 2018 Deposits during April Notes collected for company Deposits $37,900 1,360 Balance $34,600 72,500 (including $88 interest) Cheques cleared during April NSF cheque-A. B. Wright Bank service charges Balance, April 30, 2018 73,860 27,560 27,382 27,294 27,294 $46,300 178 Cash in Bank 42,900 Apr. 1 Balance Apr. Deposits 25,300 Apr Cheques written 44,200 Cash on Hand Apr. 30 Balance 280 A comparison of cheques written before and during April with the cheques cleared through the bank showed that cheques of $5,900 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 HOPKINS COMPANY Bank Reconciliation, April 30, 2018 Company's Books Bank Statement Additions Additions Deductions Deductions Ending correct cash balance Ending correct cash balance