The following information is available for "ABC" Corporation as of April $30,20$x$1$:

Cash on the books as of April $30$ amounted to $$114,175\mathrm{.}28.$ Cash on the bank statement for the same date was $$141,717\mathrm{.}08.$

A deposit of $$14,249\mathrm{.}84,$ representing cash receipts of April $30,$ did not appear on the bank statement.

The bank service charge for April amounted to $$26\mathrm{.}00.$

The bank collected $$36,400\mathrm{.}00$ for "ABC" Corporation on a note. The face value of the note was $$36,000\mathrm{.}00$

The bank mistakenly deducted a check for $$800\mathrm{.}00$ that was issued by "ABB" Corporation to $"$XYZ$"($one of "ABB" Corporation customers$).$

The bank reported a credit memo ${?}^1$ of $$460\mathrm{.}00$ for interest on the average balance.

In addition to above$-$given information, you had been provided with the following Checks related information:

$($a$)$ The total amount of issued checks was equal $$20,419\mathrm{.}00$

$($b$)$ The total amount of the canceled checks was equal to $13,125\mathrm{.}36$

$($c$)$ The total amount of the outstanding checks totaled $$7,293\mathrm{.}64.$

$($d$)$ A check for $$2,420\mathrm{.}00$ returned with the statement was recorded as $$2,024\mathrm{.}00.$ The check was issued to pay off the advertising cost that took place in March.

$($e$)$ An NSF $($nonsufficient funds$)$ check for $$1,140\mathrm{.}00$ from a customer, was returned with the statement. $($The customer issued the check for goods that had been previously purchased$)$

Required

Prepare a bank reconciliation for "ABC" Corporation as of April $30,20$x$1.$

Prepare ALL the required journal entries as of April $30.$

State the amount of cash that should appear on "ABC" Corporation's balance sheet as of April $30.$