$[$The following information applies to the questions displayed below.$]$

The bookkeeper at Jefferson Company has not reconciled the bank statement with the Cash account, saying, $$I don$$t have time.$$ You have been asked to prepare a reconciliation and review the procedures with the bookkeeper.

The April $30,$ Current Year, bank statement and the April ledger account for cash showed the following $($summarized$)$:

BANK STATEMENT

Checks Deposits Balance

Balance, April $1,$ Current Year $$32,900$

Deposits during April $$37,30070,200$

Interest collected $1,30071,500$

Checks cleared during April $$46,40025,100$

NSF check$-$A$.$ B$.$ Wright $17024,930$

Bank service charges $14024,790$

Balance, April $30,$ Current Year $24,790$

Cash $($A$)$

Debit Credit

April $1$ Balance $24,600$ April Checks written $44,400$

April Deposits $41,500$

A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $$6,300($including $$4,300$ written before and $$2,000$ written during April$).$ No deposits in transit were carried over from March, but a deposit was in transit at the end of April.Required:

Complete the following bank reconciliation.