The April 30, Current Year, bank statement and the April ledger account for cash showed...

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Accounting

The April 30, Current Year, bank statement and the April ledger account for cash showed the following (summarized):
BANK STATEMENT
Checks Deposits Balance
Balance, April 1, Current Year $31,800
Deposits during April $36,90068,700
Interest collected 1,27069,970
Checks cleared during April $45,40024,570
NSF check-A. B. Wright 28024,290
Bank service charges 13024,160
Balance, April 30, Current Year 24,160
Cash (A)
Debit Credit
April 1 Balance 23,900 April Checks written 43,800
April Deposits 42,300
A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $6,300(including $4,700 written before and $1,600 written during April). No deposits in transit were carried over from March, but a deposit was in transit at the end of April. 2. Prepare the journal entries that the company should make as a result of the bank reconciliation.

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