Various information for Helix Company in relation to the cash account:

The March bank reconciliation: Balance per bank $ 19,730 Plus: Outstanding deposits 500 Less: Outstanding cheques ($ 450, $ 1,670, $ 1,355, $ 335) ( 3,810) Cash, per general ledger $ 16,420 April information, per bank: Opening bank balance $ 19,730 Deposits: $ 500, $ 2,100, $ 13,550, $ 10,000 ( loan from bank), $ 5,500 ( direct deposit from customer for cash sale) $ 650, $ 23,800 56,100 Cheques: ($ 1,180, $ 12,600, $ 265 ( service charges), $ 1,355, $ 4,900 ( direct payment to supplier on account), $ 1,200 ( interest), $ 450 ( March cheque), $ 1,560 ( direct payment for insurance), $ 4,450 ( recorded in error as $ 4,045 in books; to supplier on account) ( 27,960) Closing bank balance $ 47,870

Required:
1. Prepare a bank reconciliation in good form at the end of April.
2. Prepare any adjusting journal entries required as a result of the reconciliation that should be made at 31 December, based on your bankreconciliation.

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General Ledger Balance, 1 April Plus: cash receipts journal Less: cash disbursements journal $16,420 45,700 (42,980) $19,140 Balance, 30 April Information from the journals Cash Receipts Journal Deposits: Cash Disbursements Journal Cheques: 4 April 5 April 19 April 26 April 30 April 2,100 13,550 650 23,800 5,600 670 671 672 673 674 675 Service charges 676 $ 440 16,100 1,180 450 12,600 7,900 265 4,045 42,980 $45,700