(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 accounts for cash showed the following (summarized): BANK STATEMENT Checks Deposits $37,700 1,330 Balance, April 1, Current Year Deposits during April Interest collected Checks cleared during April NSF check-A. B. Wright Bank service charges Balance, April 30, Current Year $45,900 310 230 Balance $ 31,000 68,700 70,030 24,130 23,820 23,590 23,590 Cash (A) Apr. Checks written Apr. 1 Balance Apr. Deposits 24,300 42,200 42,000 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 $2,800 (including $1,680 written before and $1,120 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April