On May 2, 2016, HPF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $160 that covered an NSF check issued by Doris Fisher, a credit customer. The firm’s checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30, 2016, was $3,972:

INSTRUCTIONS
1. Prepare a bank reconciliation statement for the firm as of April 30, 2016.
2. Record general journal entries for any items on the bank reconciliation statement that must be journalized. Date the entries April 30, 2016.
Analyze: What checks remain outstanding after the bank statement has beenreconciled?

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DATE TRANSACTIONS S6,089 100 300 350 275 2,000 50 150 ApiBalance 1 Check 1207 3 Check 1208 5 Deposit 5 Check 1209 10 Check 1210 17 Check 1211 19 Deposit 22 Check 1212 23 Deposit 26 Check 1213 28 heck 1214 30 Check 1215 30 Deposit 150 200 18 15 200 FIRST CITY BANK AND TRUST HPF Vacations 1718 Jade Lane San Diego, CA 92111-4998 Account Number 23-11070-08 Activity Summary: 1-877-123-9876 Balance, April 1 Deposits and credits Withdrawals and debits Balance, April 30 April 1-30, 2016 $ 6,089.00 (3,100.00) 650.00 $3,639.00 Deposits/ Withdrawals Date Description Credits Debits Balance 4/6 16 4/6/16 4/10/16 4/10/16 4/13/16 4/14/16 4/20/16 4/22/16 4/25/16 4/26/16 4/29/16 4/29/16 Opening balance Deposit Check No. 1207 Check No. 1208 Check No. 1209 Check No. 1210 Service fee Deposit Check No. 1211 Deposit Check No. 1212 Debit for NSF Check Check No. 1213 TOTALS 6,089.00 6,439.00 100.00 6,339.00 6,039.00 275.00 5,764.00 2,000.00 3,764.00 3,758.00 3,908.00 3,858.00 4,008.00 3,999.00 160.00 3,839.00 3,639.00 350.00 300.00 6.00 150.00 50.00 150.00 9.00 200.00 650.003,100.00