The bookkeeper at Jefferson Company has not reconciled the bank statement with the cash account saying, "I dont have time". You have been asked to prepare a reconciliation and review the procedures with the bookkeepers.

The April 30, Current year bank statement and the april ledger account for cash showed the following (summarized):

Bank Statement

	Checks	Deposits	Balance
Balance, April 1, Current Year			$31,600
Deposits During April		$36,700	68,300
Interest Collected		1,320	69,620
Checks cleared during April	$45,400		24,220
NFS Check-A. B. Wright	290		23,930
Bank Service Charges	160		23,770
Balance, April 30, Current Year			23,770

Cash (A)

April 1 Balance 25,300	April Checks Written 42,200
April Deposits 43,400

1) Prepare the Journal Entries that the compnay should make as a result of the bank reconciliation (If no entry is needed that no journal entry required is entered)

No.	Transaction	General Journal	Debit	Credit
1	A.
2	B.
3	C.
4	D.
5	E.