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, 2018, bank statement and the April ledger accounts for cash showed the following (summarized): Bank Statement Cheques Deposits Balance $34,000 71,600 $37,600 Balance, April 1, 2018 Deposits during April Notes collected for company (including $85 interest) Cheques cleared during April NSF cheque-A. B. Wright Bank service charges Balance, April 30, 2018 1,330 $46,000 175 72,930 26,930 26,755 26,670 26,670 85 Cash in Bank 42,600 Apr. 1 Apr. Balance Deposits 25,000 Apr. Cheques written 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. HOPKINS COMPANY Bank Reconciliation, April 30, 2018 Bank Statement Company's Books Additions: Additions: 0 0 0 Deductions: Deductions: 0 Ending correct cash balance $ 0 Ending correct cash balance $ $ 0 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.) View transaction list Journal entry worksheet