Question - Dunder Mifflin Office Supply Company received a bank statement showing a balance of $70,005 as of April 31, 2018. The firm's records showed a book balance of $71,487 on April 31. The difference between the two balances was caused by the following items.

1. A debit memorandum for $40, which covers the bank's collection fee for the note (item 6).

2. A deposit in transit of $4,700.

3. A check for $348 issued by another firm that was mistakenly charged to Dunder Mifflins account.

4. A debit memorandum for an NSF check of $6,145 issued by Wozniak Construction Company, a credit customer.

5. Outstanding checks: Check 3782 for $2,200; Check 3840 for $251.

6. A credit memorandum for a $7,300 noninterest-bearing note receivable that the bank collected for the firm.

Create a bank reconciliation statement for the firm as of April 31. Prepare the necessary journal entries for April 31, 2019 from the statement.