The following data have been gathered for Ryan & Associates: a. The April 30 bank balance was $5,025 b. Checks outstanding totaled $1,145. c. A check written by Lemos Inc for $680 payment for account was returned by the bank because of insufficient funds. d. There was an EFT collection by the bank of a note receivable of $1,500 plus interest revenue of $75. e. Bank service charges for April amounted to $130. f. A check for $345 written by J.V. Ryan Associates was returned with the statement and the amount deducted from Ryan & Associates Account. g. A deposit of $1,100 had been made too late to appear on the bank statement. h. The bookkeeper had erroneously recorded a $600 check for Aprils rent as $60. i. The cash account showed a balance of $5,100 on April 30. Required: a) Prepare a bank reconciliation with proper title for Ryan and Associates as of April 30, 2021. (9 marks) b) Journalize the necessary entries to update the ledger. Explanation is not required. (9 marks)