The Cash account in the General Ledger appeared as follows on April 30: A list of deposits made and cheques written during April, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: The following bank statement is available for April: (Note: The bank deposits interest into the bank account at the end of every month.) In reviewing cheques returned by the bank, the bookkeeper discovered that cheque \#93, for delivery expense, was recorded in the Cash Disbursements Journal incorrectly as \$2,590. The NSF cheque was that of customer Laura Clark, deposited in April. Required: a. Prepare a bank reconciliation at April 30. b. Prepare the necessary journal entries to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation. \begin{tabular}{|ll|l|} \hline 1 & Record interest earned. \\ \hline 2 & Record to account for error in Cheque \#93. \\ \hline 3 & Record to reinstate customer account. \\ \hline 4 & Record April loan payment. & \\ \hline 5 & Record April interest expense. & \\ \hline 6 & Record April bank charges. \\ \hline & \\ \hline Note : = journal entry has been entered & \\ \hline \end{tabular}