Prodiem 9.3A (Static) Preparing a bank reconciliation statement and journalizing entries to adjust the cash balance. LO 9-5, 9-6 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 $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, 20X1, was $3,972. DATE TRANSACTIONS April 1 Balance $6,089 1 Check 1207 100 3 Check 1208 300 5 Deposit 350 5 Check 1289 275 10 Check 1210 2,000 17 Check 1211 50 19 Deposit 150 22 Check 1212 9 23 Deposit 150 26 Check 1213 200 28 Check 1214 18 30 Check 1215 15 30 Deposit 200 HPF Vacations FIRST CITY BANK AND TRUST 1-877-123-9876 1718 Jade Lane San Diego, CA 92111-4998 Account Number: 23-11070-en Activity Summary: Balance, April 1 Deposits and credits Withdrawals and debits Balance, April 30 DATE DESCRIPTION 4/1/X1 Opening balance 4/6/X1 Deposit 4/6/X1 Check No. 1207 April 1-30, 20x1 $ 6,089.00 650.00 (3,100.00) 3,639.00 DEPOSITS/CREDITS 358.00 WITHDRAWALS/DEBITS BALANCE $6,089.00 6,439.00 100.00 6,339.00 4/10/X1 Check No. 1208 300.00 6,039.00 4/18/X1 Check No. 1209 275.00 5,764.00 4/13/X1 Check No. 1210 2,000.00 3,764.00 4/14/X1 Service feel 6.00 3,758.00 4/20/X1 Deposit 150.00 3,908.00 4/22/X1 Check No. 1211 50,00 3,858.00 4/25/X1 Deposit 150.00 4,008.00 4/26/x1 Check No. 1212 9.00 3,999.00 4/29/X1 Debit for NSF Check 160.00 3.839.00 4/29/x1 Check No. 1213 200.00 3,639.00 Totals 650.00 3,100.00