Diablo Company wrote cheque #2375 for $1,325 on March 16. As at March 31, the cheque had not cleared the company's bank account and was correctly listed as an outstanding cheque on the March 31 bank reconciliation. The cheque has still not cleared the bank account on April 30. Astrid is doing the bank reconciliation for Diablo and thinks it is not necessary to include the cheque in the April bank reconciliation, because it was already listed as an outstanding cheque on March 31. Is she correct? Explain.