An examination of the accounting records and the bank statement of the Evans Company at March 31, 2000 provides the following information:

(a) |The Cash account has a balance of $6,321.96.

(b) The bank statement shows a bank balance of $3,901.81.

(c) The March 31 cash receipts of $3,260.95 were deposited in the bank at the end of that day but were not recorded by the bank until April |.

(d) Checks issued and mailed in March but not included among the checks listed as paid on the bank statement were as follows:
Check No. 706 $869.38 Check No. 717 212.00

(e) A bank service charge of $30 for March was deducted on the bank statement.

(f) A check received from a customer for $185 in payment of his account and deposited by the Evans Company was returned marked “NSF” with the bank statement.
(g) Interest of $10.42 earned on the company’s checking account was added on the bank statement.
(h) The Evans Company discovered that Check No. 701, which was correctly written as $562 for the March rent, was recorded as $526 in the company’s accounts.
Required: (1) Prepare a bank reconciliation on March 31, 2000.
(2) Record the appropriate adjustments in the company’s T-accounts. Compute the ending balance in the Cash T-account.  TK-1