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, current year, bank statement and the April ledger accounts for cash showed the following (summarized):

Bank Statement
	Cheques	Deposits	Balance
Balance, March 31, current year							$	33,200
Deposits during April				$	37,200			70,400
Notes collected for company (including $81 interest)					1,290			71,690
Cheques cleared during April	$	45,600						26,090
NSF chequeA. B. Wright		171						25,919
Bank service charges		81						25,838
Balance, April 30, current year								25,838

Cash in Bank
Mar. 31 Balance	24,600
Apr. Deposits	43,150	Apr. Cheques written	42,200

Cash on Hand
Apr. 30 Balance	210

A comparison of cheques written before and during April with the cheques cleared through the bank showed that cheques of $5,200 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 for April.

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 April 30, current year?

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