A Comparison of the Balance in Cottonwood Company's Cash Account

A comparison of the balance in Cottonwood Company's cash account (per its books)as of April 30,2009,and the bank statement dated April 30,2009,revealed the following information:
$$\begin{array} { l l r } \text { Code } & \text { Item } & \\\text { A. } & \text { Ending Cash account balance per books (unadjusted) } & \$ 5,520 \\\text { B. } & \text { Ending balance per bank statement } & 5,170 \\\text { C. } & \text { Customer's NSF check returned by bank } & \\& \text { Shown on the April bank statement } & 300 \\\text { D. } & \text { Outstanding checks at the end of April } & 870 \\\text { E. } & \text { Deposit in transit at the end of April } & 1,100\\\text { F. } & \text { Error made by Cottonwood in recording a check paid to a supplier } & \\& \text { during April- } \$ 550 \text { was credited to Cash account when the proper } & \\&\text { amount was } \$ 500 \text {; the bank properly recorded the check } \$ 500&50\\&\text { when it cleared }\\\text { G. } & \text { Bank service charge for } & 20 \\\text { H. } & \text { April Interest paid by bank} & 150\\\end{array}$$ Required:
Prepare a bank reconciliation using the format below.Indicate the proper handling of each of the items given above by listing the appropriate item code (letter)and amount under each section of the reconciliation statement form below.Then determine the correct cash balance.
Note:
If one or more of the items given above should not appear on the reconciliation statement,do not include the item(s).