The Gee-Dee-Gee-Cee Corporations (GDGC) April bank statement showed an April 30^th balance of $885. GDGCs cash account has an April 30^th balance of $2,168.

Included on the statement was the banks collection of a note receivable from GDGC customer Abby Gazint of $400 plus $10 interest, a service charge of $10, an NSF check for $65 from Customer Balee Who, and a $30 charge for printing new checks for GDGC.

In reviewing the cash records, the business identified outstanding checks totaling $470 and a deposit in transit of $1,815.

During April, the business recorded a $270 check by debiting Salaries Expense and crediting Cash for $27.

Required:

1. Prepare the bank reconciliation at April 30^th.

2. Journalize any transactions required from the bank reconciliation.