The following errors were found when the new accountant atHeadlands’s Motors was preparing the April 30 bankreconciliation.

1.		On April 4, Headlands recorded a payment to his airplane motorsupplier as $1,590. The correct amount of the cheque recorded bythe bank was $1,950.
2.		On April 16, the bank withdrew a cheque from Headlands’saccount for $1,395. This cheque was not written by Headlands.
3.		On April 8, Headlands’s daughter made a deposit at the bank forhim for $3,250. The bank correctly recorded this deposit. Headlandsposted the deposit for collection on accounts as $2,350.
4.		On April 20, the bank recorded a deposit as $3,725. The actualamount of the deposit was $6,725. The bank corrected the error onMay 1.
5.		On April 24, the bank recorded cheque #42 for $752 as $725. Thecheque had been issued to pay for shop rent. Headlands hadcorrectly recorded the cheque in his books.
6.		On April 28, Headlands recorded a payment for supplies. Heposted $3,075 to his books. The correct amount of the chequerecorded by the bank was $2,075.

Describe the impact of each of these items on the bankreconciliation.

		Type of reconcilingitem		Amount		JournalEntry?
1.		Deduct from the cash balance per booksAddto the cash balance per bankAdd to the cash balance per booksDeductfrom the cash balance per bank		$		YesNo
2.		Deduct from the cash balance per bankAddto the cash balance per bankDeduct from the cash balance perbooksAdd to the cash balance per books		$		YesNo
3.		Add to the cash balance per bankDeductfrom the cash balance per booksDeduct from the cash balance perbankAdd to the cash balance per books		$		YesNo
4.		Deduct from the cash balance perbankDeduct from the cash balance per booksAdd to the cash balanceper bankAdd to the cash balance per books		$		YesNo
5.		Deduct from the cash balance per bankAddto the cash balance per bankAdd to the cash balance per booksDeductfrom the cash balance per books		$		YesNo
6.		Add to the cash balance per bankDeductfrom the cash balance per booksAdd to the cash balance perbooksDeduct from the cash balance per bank		$		YesNo

Prepare the necessary journal entries to correct the accounts asyou determined above. (Credit account titles areautomatically indented when the amount is entered. Do not indentmanually. If no entry is required, select "No Entry" for theaccount titles and enter 0 for the amounts. Record journal entriesin the order presented in the above part.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 4Apr.8Apr. 16Apr. 20Apr. 24Apr. 28
Apr. 4Apr.8Apr. 16Apr. 20Apr. 24Apr. 28
Apr. 4Apr.8Apr. 16Apr. 20Apr. 24Apr. 28