The Circus Company's bank statement for the month of April showed a balance per bank of $7,000. The company's Cash account in the accounting records had a balance of $5,659 at April 30. Other information is as follows:

• Cash receipts for April 30 recorded on the company's books were $6,000 but this amount does not appear on the bank statement.
• The bank statement shows a debit memorandum for $40 for check printing charges.
• Check No. 119 payable to AirBorn Company was recorded in the cash payments record and cleared the bank for $248. A review of the accounts payable record shows a $36 balance in the account of AirBorn Company and that the payment to them should have been for $284.
• The total amount of checks still outstanding at April 30 amounted to $5,800.
• Check No. 138 was correctly written and paid by the bank for $409. The recording shown a decrease to Accounts Payable and a decrease to Cash in Bank for $490.
• The bank returned an NSF check from a customer for $560.
• The bank included a credit memorandum for $2,060 which represents collection of a customer's note by the bank for the company; principal amount of the note was

$2,000 and interest was $60. Interest has not been accrued.

Required

Prepare a bank reconciliation statement in good form for the Circus Company at April 30. Show all your calculation