The cash record of Silver Maple Art Gallery for April, 2014 follows:
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DATE CASH DEBIT CHEQUE# CASH CREDIT
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April 2 $4,174.00 3113 $
April 8 $501.00 3114 $147.00
April 10 $559.00 3115 $1,930.00
April 16 $2,187.00 3116 $644.00
April 29 $1,854.00 3117 $1,472.00
April 30 $337.00 3118 $1,000.00
Total $10,672.00 3119 $632.00
3120 $1,675.00
3121 $100.00
3122 $2,413.00
Total $10,924.00

Required:
I) Prepare Silver Maple Art Gallery's Bank Reconciliation at April 30, 2014.

ii) Prepare the Journal entries to adjust the accounts on April 30. Assume that the accounts have not been closed.

iii) State the amount of cash that should be included in the balance sheet at April 30.

This is your homework assignment , not ours... we won't do it for you. Show us what you have and show your work. Then we can tell you if you are wrong or where you went wrong.

"Required:
I) Prepare Silver Maple Art Gallery's Bank Reconciliation at April 30, 2014.
ii) Prepare the Journal entries to adjust the accounts on April 30. Assume that the accounts have not been closed.
iii) State the amount of cash that should be included in the balance sheet at April 30."

So why are you taking accounting? What happens when you have the next question? That is what teachers and text books are for.