- The bookkeeper at Jefferson Company has not reconciled the bank statement with the Cash account, saying, "I don't 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 account for cash showed the following (summarized): Balance, April 1, Current Year Deposits during April Interest collected Checks cleared during April BANK STATEMENT Checks Deposits Balance $31,000 $ 37,100 68,100 1,180 69,280 $ 43,000 26,288 160 26,120 50 26,070 26,070 NSF check-A. B. Wright Bank service charges. Balance, April 30, Current Year Cash (A) Debit Credit April 1 Balance April Deposits 23,500 41,500 April Checks written 41,100 A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $5,600 (including $3,700 written before and $1,900 written during April No deposits in transit were carried over from March, but a deposit was in transit at the end of April.