On May $2,20$X$1,$ PHF 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 $$360$ that covered an NSF check issued by Doris Fisher, a credit customer. The firm's checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April $30,20$X$1,$ was $$3,011.$

$\backslash$table$[[$DATE$,$TRANSACTIONS,$],[$April $1,$Balance,$$7,699$

$1$ Prepare a bank reconcilation statement for the firm as of april $30,20$x$1$

$2$ record general journal enteries for any items on the bank reconcilation statement that must be journalized Date the enteries april $30,20$x$1$

Analyze what checks remain outstanding after the bank statement has been reconciled?