Use the data from Exercise 4-20A to make the journal entries that Patrick should record on March 31 to update his Cash account. Include an explanation for each entry.

Data from Exercise 4-20A

Use a bank reconciliation) Jim Patrick operates a roller skating center, Skatetown USA. He has just received the company’s monthly bank statement at March 31 from Ringley National Bank, and the statement shows an ending balance of $710. Listed on the statement are an EFT rent collection of $315, a service charge of $10, two NSF checks totaling $100, and an $11 charge for printed checks. In reviewing his cash records, Patrick identifies outstanding checks totaling $615 and a March 31 deposit in transit of $1,775. During March, he recorded a $210 check for the salary of a part-time employee as $21. Patrick’s Cash account shows a March 31 cash balance of $1,865. How much cash does Patrick actually have at March 31, 2018?