The following information was available for Rachel Consulting Ltd$.$ for the month ended April $30,2023$

$($a$)$ On April $30,2023,$ the Cash account of Rachel Consulting Ltd$.$ had a balance of $$8,281$

$($b$)$ On April $30,2023,$ the bank statement indicated a balance of $$18,390.$

$($c$)$ The bank reported the collection $($credit memo$)$ of an accounts receivable for Rachel Consulting Ltd$.$ from XYZ Company in the amount of $$11,400$ The bank deducted a service fee of $$75$ on this transaction. This transaction had not been recorded in the company's accounting records.

$($d$)$ Cheque # $3215$ for $$559\mathrm{.}50$ and Cheque # $3201$ for $$1253\mathrm{.}50,$ both written and recorded in the accounting records for April were not among the cancelled cheques returned by the bank. In addition, of the two cheques $-$ Cheque #$3107$ for $$7,992\mathrm{.}50$ and Cheque #$3121$ for $$836$ that were outstanding on March $31$st when the last bank reconciliation was completed, only Cheques #$3107$ was returned with the April cancelled cheques. Cheque #$3121$ was not returned.

$($e$)$ When April's cheques were compared with entries in the accounting records it was found that Cheque #$3199$ had been correctly written for $$2,040$ to pay for merchandise inventory but was erroneously entered in the accounting records as $$2,400.$

$($f$)$ The bank statement did not include a deposit of $$2,146\mathrm{.}50$ made by Rachel

Consulting Ltd$.$ on April $30$ that wasdeposited in the night depository.

$($g$)$ Two debit memos were included with the returned cheques and were One of the debit memos was for $$2,032$ and dealt with an NSF $($non$-$sufficient funds$)$ cheque from a client $-$ XYZ Inc. which they had sent to the company in payment of their account balance due of $$2,000.$ The balance $($difference$)$ was for an NSF fee charged by the bank. The second debit memo covered the cost of cheque printing in the amount of $$46\mathrm{.}50.$ These transactions had not been recorded in the company's accounting records.

Required:

Prepare the bank reconciliation for April $30,2023.($You can use the template on the next page or use the blank page for the bank reconciliation$)$

Prepare the General Journal entries necessary to bring the company's book balance of cash into conformity $($up to date$)$ with the reconciled balance. Include explanations for your journal entries.