XYZ Corporation's bank statement for April reports an ending balance of $10,000, whereas the cash company records shows a balance of $10,255 on April 30th.

Below is additional information.

a. $855 deposit made on April 30th was not recorded by the bank until May.

b. At the end of April, outstanding checks total $500.

c. The bank statement shows bank service charges of $20 not yet recorded by the company.

d. The company erroneously deducted a $800 check it had actually written for $80 to pay an accounts payable. It was correctly processed by the bank.

e. A $600 check from a customer, deposited by the company on April 29, was returned with the bank statement for lack of funds.

Required: Prepare a bank reconciliation in good form at April 30 and the adjusting entries by XYZ corporation. For the adjusting entries lease add D after the account name you are debiting and a C after the account name you are crediting in a hyphenated fashion. Make sure you provide the dollar amount after the appropriate account. You can type each transaction on one line. For example, journalize the entry for the purchase of land for $10,000 cash on February 10th.