The following information is available for Betsy Browns Bakery regarding its April 30, 2011, bank statement:

Balance per books is $6,823.78.

Balance per bank is $5,267.43.

Cheque #321 for $592.06 and cheque #368 for $23.75 were notreturned with the April 30 bank statement.

A deposit in transit of $1,487.98 had not been received by the bank when the bank statement was generated.

The bank returned an NSF cheque written by Bruce Garrett to Betsy Brown Bakery on April 13 for $1,304.18.

The bank indicated a bank collection of $600.00 and interest revenue of $45 on April 20.

The bank statement indicated service charges of $25.

Prepare a bank reconciliation for Betsy Browns Bakery dated April 30, 2011 and any required journal entries.