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 bookkeeper.

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										$	32,300
Deposits during April						$	36,900				69,200
Interest collected							1,320				70,520
Checks cleared during April		$	46,200								24,320
NSF checkA. B. Wright			210								24,110
Bank service charges			60								24,050
Balance, April 30, Current Year											24,050

Cash (A)
Apr. 1 Balance	25,100	Apr. Checks written	42,600
Apr. Deposits	42,300

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 $3,600 (including $2,160 written before and $1,440 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April.

Required:

1. Prepare a detailed bank reconciliation for April.