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): Deposits BANK STATEMENT Checks Balance, April 1, Current Year Deposits during April Interest collected Checks cleared during April $ 45,400 NSF check-A. B. Wright 220 Bank service charges Balance, April 30, Current Year $36,900 1,310 Balance $32,000 68,900 70,210 24,810 24,590 24, 470 24, 470 120 Cash (A) 24,100 Apr. Checks written 43, 100 Apr. 1 Balance Apr. Deposits 42,500 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 $5,000 (including $3,000 written before and $2,000 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. JEFFERSON COMPANY Bank Reconciliation, April 30, Current Year Bank Statement Company's Books Ending balance per cash account Additions: Ending balance per bank statement Additions: 0 Deductions: Deductions: Cash (A) 24,100 Apr. Checks written 43, 100 Apr. 1 Balance Apr. Deposits 42,500 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 $5,000 (including $3,000 written before and $2,000 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April. 2. Prepare the journal entries that the company should make as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet