The April $30,$ Current Year, bank statement and the April ledger account for cash showed the following $($summarized$)$:

BANK STATEMENT

Checks Deposits Balance

Balance, April $1,$ Current Year $$31,800$

Deposits during April $$36,90068,700$

Interest collected $1,27069,970$

Checks cleared during April $$45,40024,570$

NSF check$-$A$.$ B$.$ Wright $28024,290$

Bank service charges $13024,160$

Balance, April $30,$ Current Year $24,160$

Cash $($A$)$

Debit Credit

April $1$ Balance $23,900$ April Checks written $43,800$

April Deposits $42,300$

A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $$6,300($including $$4,700$ written before and $$1,600$ written during April$).$ No deposits in transit were carried over from March, but a deposit was in transit at the end of April. $2.$ Prepare the journal entries that the company should make as a result of the bank reconciliation.