The Talent Company prepares monthly bank reconciliations as part of cash controls.Talent Companies bank provided the following information from their bank statement for the month of April:

Balance, April 30, 2022 $74,350

Service Charge for April 75

Note and interest collected from Talent's customer 3090

Interest earned in April 140

NSF cheque deposited by Talent from a customer 470

Talent Company then analyzed its cash balance in its own records, revealing the following details;

Balance, April 30, 2022 $72,329

Deposit in transit as at April 30 2,100

Note and interest collected from Talent's customer 3090

Outstanding cheques as at April 30 1,400

Error recording a cheque (Correct amount was $ 737 but was recorded as $773)36

Required:

1.Do a bank reconciliation for the month of April.

2.Record any necessary journal entries.