3.The following information for the month of March is available from Butters Cookies, Inc.'s accounting records:

.	Balance per bank statement, March 31, 2014	$12,100
.	Cash balance per books, March 31, 2014	15,295
.	Deposit made on February 28; recorded by bank on March 3	3,600
.	March 31, 2010, outstanding checks:
		#2346	438
		#2348	231
		#2355	107
.	Bank service charge for March (not recorded yet by Butters)	54
.	NSF check of customer returned by bank with March statement	832
.	A check drawn on Moore Company was erroneously charged to Butters	275
.	A $347 check to a supplier in payment of account was erroneously
	recorded on Batters' books as $437	?
.	Deposit made on March 31, recorded by bank on April 3	2,900

Required:

Prepare a March 31, 2014, bank reconciliation in good form.

Prepare any related adjusting entries