The Daenerys Company's bank statement for the month of April showed a balance per bank of $6,100. The company's Cash account in the general ledger had a balance of $4,759 at April 30 . Other information is as follows: (1) Cash receipts for April 30 recorded on the company's books were $6,000 but this amount does not appear on the bank statement. (2) The bank statement shows a debit memorandum for $40 for cheque printing charges. (3) Cheque No. 119 payable to Jorah Company was recorded in the cash payments journal for $248 and cleared the bank for $248. A review of the accounts payable subsidiary ledger shows a $36 credit balance in the account of Jorah Company and that the payment to them should have been for $284. (4) The total amount of cheques still outstanding at April 30 amounted to $5,800. (5) Cheque No. 138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Cheque No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490. (6) The bank returned an NSF cheque from a customer for $560. (7) 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: a) Prepare a bank reconciliation for the Daenerys Company at April 30 . b) Prepare the adjusting entries necessary as a result of the bank reconciliation. c) Briefly discuss three (3) principles of internal control