Adcock Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records:

MARCH 31 BANK RECONCILIATION

Balance per bank $26,746

Add: Deposits in transit 2,100

Deduct: Outstanding checks (3,800)

Balance per books $25,046

Month of April Results

Per Bank Per Books

Balance April 30 $27,995 $28,855

April deposits 10,784 13,889

April checks 11,600 10,080

April note collected (not included in April deposits) 3,000 -0-

April bank service charge 35 -0-

April NSF check of a customer returned by the bank

(recorded by bank as a charge) 900 -0-

Instructions

(a) Prepare the Bank reconciliation for April.

(b) Prepare the necessary journal entries using T-Accounts.