The Coffee house ltd$.$ had the following information regarding its bank transactions for the month of April $2024$:

Unadjusted balance per books April $30.....................................$ $ $2,805$

Balance per bank statement April $30..............................................11,400$

$1....$ Cheques written in April but still outstanding, $$6,000.$

$2....$ Cheques written in March but still outstanding, $$2,800.$

$3....$ Deposits of April $30$ not yet recorded by bank, $$6,100.$

$4....$ A customer$$s cheque for $$700$ was returned by the bank as NSF$.$

$5....$ Cheque #$210$ for $$594$ was correctly issued and paid by bank but incorrectly entered in the general journal as a payment on account for $$549.$

$6....$ Bank service charge for April was $$50.$

$7....$ A payment on account $($Cheque #$318)$ was incorrectly entered in the general journal and posted to the general ledger as $$824.$ However, it had been correctly prepared for $$284.$ The cheque cleared the bank in April.

$8....$ Electronic collections on account totalled $$6,150,$ and have not yet been recorded by the company.

Instructions

Prepare a bank reconciliation for the Coffee house td$.$ at April $30.$ and required journal entries. Use correct statement and journal entry format.