The following information is related to questions 17 & 18 Sunspot Service Inc. (SSI) received their bank statement for the month ended April 30. The statement noted a bank account balance of $83.983. The company records indicate a cash balance of $73,478 on April 30. Upon investigation the following items were discovered: There were services charges from the bank related to credit card processing for the month of April. The charges were for $4,862 SSI made a night deposit on April 30 for $1.998. This was recorded in the company's books. There were cash receipts from a customer paying off their account that came in by EFT. On April 29, SI0.587 was received. This was not recorded by the company in April SSI issued cheques in March and April for $45,098, and $56,981 respectively. The total amount of outstanding cheques for March was $834. The total outstanding cheques for April was $6,438 The bank returned an NSF cheque from a customer. The amount of the cheque was for $454 and the bank charged a S40 NSF fee. The bank discovered an error on April 15 that they overcharged the March credit card fees by S380. The money was refunded on April 19. SSI recorded this correction in April. 17.) Complete a bank account reconciliation for April 30. (7 marks) 18.) Complete any adjusting journal entries required from the reconciliation completed above (4 marks)