The following information comes from the records of Anthea's Homewares.

The NSF cheque was received from Bond Enterprises, a debtor. The direct credit represents a $650 bill collected by the bank, plus interest. Cheque no. 573 was prepared improperly and has been cancelled. Cheque no. 574 for a purchase of inventory was incorrectly recorded as a cash payment of $1315 instead of $1513. On 31 March, the only reconciling items were a series of unpresented cheques: no. 552 at $435, no. 560 at $97, no. 562 at $159 and no. 568 at $372.
Prepare a bank reconciliation statement for Anthea's Homewares at 30 April, and any necessary adjusting journal entries.

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From the cash receipts records: From the cash payments records: $ Date Cheque no. April 1 687 April 2 570 415 8 805 3 571 82 15 412 5 572 137 22 903 8 574 1315 29 246 11 575 642 15 576 701 17 577 240 20 578 194 23 579 311 27 580 293 28 581 114