Given the information provided below, prepare 1, a bank reconciliation in proper format, and 2, the necessary journal entries for the month of April for Donovan Company.

Given the information provided below, prepare 1, a bank reconciliation in proper format, and 2, the necessary journal entries for the month of April for Donovan Company.

1. Balance per Bank on April 30—$20,601

2. Balance per Books on April 30—$19,262

3. Total outstanding checks at April 30—$2,180

4. Debit memoranda:

   a. NSF check from Levi Co.—$475

   b. Printing company checks—$45

   c. Payment to bank of $1,200 note owed bank by Donovan plus $100 interest.

5. Credit memorandum: Collection of note receivable for $1,600 plus $240 interest less $50 collection fee.

6. Errors:

   a. A check written this month to Nuance Co. for office supplies cleared the bank at the correct amount of $420,

but was recorded by Donovan at $240.

   b. The bank charged a $270 check of Dylan Company against Donovan's account this month.

7. Deposit in transit on April 30—$361.

Required:

1.  Prepare bank reconciliation in proper format

2.  Prepare journal entries