ADDITIONAL INFORMATION

Cash Acct No. 1001
Date	Explanation	PR	Debit	Credit	Balance
2021
Mar. 31	Balance	G2			2,300
Apr. 3	Deposit	G3	6,000		8,300
April. 3	Cheque #23	G3		1,800	6,500
April. 4	Cheque #24	G3		750	5,750
April. 5	Cheque #25	G3		1000	4,750
April. 6	Cheque #26	G3		230	4,520
April. 8	Cheque #27	G3		650	3,870
April. 13	Deposit	G5	7,500		11,370
April. 12	Cheque #28	G6		3,400	7,970
April. 15	Cheque #29	G6		1,200	8,770
April. 18	Deposit	G7	2,000		8,770
April. 23	Deposit	G7	1,400		10,170
April. 23	Cheque #30	G7		100	10,070
April. 24	Cheque #31	G7		820	9,250
April. 28	Cheque #32	G7		2,340	6,910
April. 30	Deposit	G9	14,450		21,360

The NSF cheque was for the customer, Frank Ryan, deposited earlier in the month.

1. Complete the bank reconciliation statement on April 30, 2021 2. Prepare the journal entries necessary to update your records. INCLUDE JOURNAL EXPLANATIONS.

Bank Statement
To: Mike's Shipbuilding April 30, 2021 Bank of Rough Waters
Cheques/ Charges			Deposits/ Credits		Balance
#14	01-Apr	$1,600	01	$5,000	$2,100
#23	03-Apr	$1,800	03- Apr	$6,000	$5,500
#28	13-Apr	$3,400	13-Apr	$7,500	$9,700
#26	18-Apr	$230	18-Apr	$2,000	$13,800
NSF	23-Apr	$2,500	23-Apr	$1,400	$15,570
#24	24-Apr	$750			$14,470
#31	27-Apr	$820			$13,720
#29	30-Apr	$1,200			$12,900
SC	30-Apr	$120			$11,700
					$11,580