On May 2, 20X1, 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 $390 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, 20x1, was $3.013. DATE TRANSACTIONS April 1 Balance $7,899 1 Check 1207 290 3 Check 1208 5 Deposit 5 Check 1209 18 Check 1210 17 Check 1211 19 Deposit 22 Check 1212 23 Deposit 26 Check 1213 28 Check 1214 30 Check 1215 30 Deposit 580 630 415 4.800 150 380 9 380 430 17 15 430 FIRST CITY BANK AND TRUST 1-877-123-9876 HPF Vacations 1718 Jade Lane San Diego, CA 92111-4998 April 1-30, 2019 Account Number: 23-11070-08 Activity Summary: Balance, April 1 Deposits and credits Withdrawals and debits Balance, April 30 $ 7,899.00 1,390.00 (7,070.90) $ 2,219.00 Book Pet DEPOSITS CREDITS WITHORAWALS/DEBITS 630.00 References DATE DESCRIPTION 4/1/X1 Opening balance 4/6/X1 Deposit 4/6/X1 Check No. 1207 4/10/X1 Check No. 1208 4/10/X1 Check No. 1209 4/13/X1 Check No. 1210 4/14/X1 Service fee 4/28/X1 Deposit 4/22/X1 Check No. 1211 4/25/X1 Deposit 4/26/X1 Check No. 1212 4/29/X1 Debit for NSF Check 4/29/X1 Check No. 1213 Totals 290.00 580.00 415.00 4,800.00 6.00 BALANCE $7,899.00 8,529.00 8.239.00 7,659.00 7, 244.00 2,444.00 2,138.00 2,818.00 2,668.00 3,048.00 3,039.00 2.649.00 2.219.00 380.00 150.00 380.00 9.00 390.80 438.80 7.870.00 1,390.00 Required: 1. Prepare a bank reconciliation statement for the firm as of April 30, 20X1. 2. Record general journal entries for any items on the bank reconciliation statement that must be journalized Analyze: What checks remain outstanding after the bank statement has been reconciled