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$)$:

$\backslash$table$[[$BANK STATEMENT,$],[,$Checks,Deposits,Balance$],[$Balance$,$ April $1,$ Current Year,,$$32,500,],[$Deposits during April,,$$37,300,69,800],[$Interest collected,$$44,500,,71,150],[$Checks cleared during April,$300,,26,650],[$NSF check$-$A$.$ B$.$ Wright,$70,,26,350],[$Bank service charges,,,$26,280],[$Balance$,$ April $30,$ Current Year,,$26,280,]]$

$\backslash$table$[[,,$Cash $($A$),$Credit$],[$April $1$ Balance,$24,300,$April Checks written,$42,600,],[$April Deposits,$42,400,,,]]$

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 $$6,300($including $$4,400$ 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.

P$6-5$ Part $1$

Required:

Complete the following bank reconciliation.