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Lander Co. just received its bank statement for April. Their cash balance, according to the general ledger Cash account was $17,375 on April 1, and $25,557 on April 30. There were three outstanding checks as of March 31: check nos. 510, 511, and 514. Assume all amounts shown on the bank statement are correct.

April 30 Bank Statement

Balance as of March 31: $21,250
5 deposits and other credits: $27,745
11 checks and other debits: $23,117
Service charge: $42
Balance as of April 30: $25,836

Deposits and other credits:
Date Amount Description
4/3 $5100 Deposit
4/10 $6800 Deposit
4/15 $7650 Deposit
4/26 $4675 Deposit
4/28 $3520 Credit memorandum

Checks and other debits
Date Ck. No. Amount
4/10 510 $3111
4/2 511 $127
4/4 514* $637
4/5 550* $1275
4/7 551 $6842
4/11 552 $2286
4/13 553 $467
4/17 554 $6375
4/21 555 $552
4/22 556 $595
4/25 557 $850
4/30 s.c. $42

* Indicates a break in check sequence
s.c. = service charges
Credit memorandum = $3,400 note collected for Lander Co. by the bank plus interest.

Data from the company’s Cash Account and Cash Disbursements Journal revealed the following:

Deposits:
Date Amount
4/3 $5100
4/7 $6800
4/15 $7650
4/25 $4675
4/30 $5100

Checks written
Date Ck. No. Amount
4/2 550 $1275
4/4 551 $6482
4/7 552 $2286
4/10 553 $467
4/12 554 $6375
4/15 555 $552
4/18 556 $595
4/22 557 $850
4/28 558 $1105
4/30 559 $1156

Prepare the April 30 bank reconciliation