You are provided with the following information concerning Masters Inc.'s bank reconciliation: 59,675 Cash per company's general ledger April 30 Cash per company's bank statement April 20 $9,470 A comparison of the accounting records and bank statement showed: Bank service charges for the month $65 A cheque for accounts payable had been correctly recorded by the company as $960, but had deared the bank at the incorrect amount of $690. Outstanding deposits, April 30 $270 $3,600 Electronic payment by customer, on account, through the bank and not yet recorded by the company Outstanding cheques, April 30 $1,400 $3,200 Customer cheque previously included in a deposit, but returned by the bank as NSF. $1,500 A cheque for legal fees cleared the bank at the correct amount of $3,670, but had been incorrectly recorded by the company as $3,760 $90 You are not required to prepare a bank reconciliation You are required to prepare all necessary April 30 journal entries for Masters inc. Do not prepare any entries required by the bank Debits must come before and be on a separate line from credits. You are not required to provide explanations, but you should show calculations. There are extra rows in the grid