You are the senior auditor-in-charge of the July 31, 20X0, audit of Reliable Auto Parts, Inc. Your newly hired staff assistant reports to you that she is unable to complete the four-column proof of cash for the month of April 20X0, which you instructed her to do as part of the con- sideration of internal control over cash. LO 10-6 10-47. Your assistant shows you the working paper that she has prepared. Your review of your assistant's work reveals that the dollar amounts of all the items in her working pape are correct. You learn that the accountant for Reliable Auto Parts, Inc., mak es no journai entries for bank service charges or note collections until the month foll recording of the item. In addition, Reliable's accountant makes no journal entries wha soever for NSF checks that are redeposited and cleared. Your assistant's working go appears below. owing the bank's Prepare a corrected four-column proof of cash in good form for Reliable Auro the month of April 20X0. Required: RELIABLE AUTO PARTS, INC. Proof of Cash for April 20X0 July 31, 2oxo Balance 3/31/X0 Balance 4/30/X0 Deposits Checks 71,682.84 $61,488.19 $68,119.40 65,051.63 2118.18) 4,918.16 Per bank statement Deposits in transit: 2,118.18 At 3/31/XO At 4/30/XO 4,918.16 Outstanding checks 14,888.16 (22,914.70) 22.18 (19.14) (14,888.16) At 3/31/XO At 4/30/XO 22,914.70 Bank service charges: (22.18) March 20xo April 20XO 19.14 8,180.00 18,180.00 Note receivable collected by bank 4/30/XO NSF check of customer L. G. Waite, charged back by (418.19) 58,472.49 59,353.23 418.19 85,004.54 45,689.98 bank 3/31/xO, redeposited and cleared 4/3/XO 60,095.90 76,148.98 108,964.45 28,894.23 Balances as computed Balances per book Unlocated difference $ (880.74) $39.31456 $(16,053.08)$80,071.22