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 t-account for Cash showed the following (summarized) BANK STATEMENT Checks Deposits Balance, April 1, current year Deposits during April $37,100 Interest collected 1,180 Checks cleared during April $43,000 NSF check-A. B. Wright 160 Bank service charges Balance, April 30, current year Balance $31.000 68,100 69,280 26,280 26,120 26,070 26,070 50 Cash Beginning Balance 23,500 Checks written 41,100 Deposits 41,500 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. (hint: it would be the difference between the $41.500 that the firm recorded as increases to cash during April less the $37,100 amount that the bank indicated as the total deposits in April)