Why checks written account and checks cleared account should be deducted from the beginning balance?

Packet Exercise 6.6 Bug Corporation had the following activity in its general ledger Cash account: Balance April 1, 2017 $33,000 Deposits 22300 epayit tras Checks written - 40,000 Balance April 30, 2017 Bug Corporation received the April bank statement showing the following transactions: Balance April 1, 2017 Deposits Interest earned Checks cleared during April NSF check - R.B. Shark Bank fee $37,500 t 28,000 1,500 N -41,000 | 500 50 Balance April 30, 2017 Sy St0 th Check outstanding, written in April and prior to April, totaled $3,500 as of April 30 . . There were also deposits in transit as of April 30 1) Reconcile the 4/30 Bank Balance and General Ledger Balance