You are a college student and have just been hired to work part-time in the accounting department of Lindas Cleaning Services. The person you are replacing had difficulty preparing the bank reconciliation for April 30, which is shown below.

Linda'S CLEANING SERVICES
Bank Reconciliation
April 30, 2020
Bank balance				$	33,452	Book balance				$	28,934
						Add:
Deduct:						Interest	$	47
NSF, customer Bonne	$	412				Error Chq #93		99			146
										$	29,080
Outstanding cheques:						Deduct:
#879	$	2,600				Service Charge					40
#100		1,400			4,412
Adjusted bank balance				$	29,040	Adjusted book balance				$	29,040

In comparing the bank reconciliation to the Cash account in the general ledger, you notice a problem. You investigate further and come up with some additional information as follows:

1. The Cash account in the general ledger showed the following:

   Cash						Acct. No. 101
   Date		Explanation	PR	Debit	Credit	Balance
   2020
   March 31		Balance				28,934
   April 30			CR16	56,000		84,934
   30			CD21		63,883	21,051

2. The error in cheque #93, for Utilities Expense, resulted from the bank incorrectly debiting our account for $99; the correct amount entered in the accounting records is $199.
3. The bank statement showed interest expense of $47; there was no other interest.
4. The bank debited our account for cheque #879 written by Candys Hair Salon.
5. Cheque #86 for $14,000 listed as outstanding on last months bank reconciliation was not returned with the April 30 bank statement.

Questions: a. Prepare a corrected bank reconciliation for April 30, 2020.

b. Record the journal entries resulting from the corrected bank reconciliation.