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 accounts for cash showed the following (summarized): BANK STATEMENT Checks Deposits Balance Balance, April 1, Current Year $ 31,600 Deposits during April $ 36,300 67,900 Interest collected 1,300 69,200 Checks cleared during April $ 45,000 24,200 NSF checkA. B. Wright 210 23,990 Bank service charges 160 23,830 Balance, April 30, Current Year 23,830 Cash (A) Apr. 1 Balance 25,200 Apr. Checks written 41,400 Apr. Deposits 42,200 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 $2,800 (including $1,680 written before and $1,120 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. 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.)