The accountant at Sweet Delicacies Confectionery Corp. (SDC) is attempting to reconcile the March 31, 20X9, balance in the company's bank account to its cash account in its general ledger. Pertinent details follow:

• The balance reported on the bank statement as at March 31, 20X9, was $12,170.
• The balance recorded in SDC's general ledger for cash as at March 31, 20X9, was $24,108.
• The bank withdrew $65 from SDC's account on March 31 for service charges during the month of March.
• The bank received a $1,965 electronic funds transfer from one of SDC's customers (A-1 Retail Inc.) during the month pertaining to a payment of an outstanding account receivable. The bank deposited $1,960 to SDC's account, retaining $5 as a service charge.
• The bank withdrew $893, including a $20 service charge, from SDC's account for an $873 cheque deposited by the company that was subsequently returned by the drawee's bank for reason of non-sufficient funds.
• The bank incorrectly posted a deposit for $9,877 during the month as $9,787.
• SDC made deposits on the weekend of March 30 and 31 for $7,456 and $8,952 that were not processed by the bank until April 1.
• A $345 cheque previously issued by SDC shown as outstanding on its February 20X9 bank reconciliation was still outstanding.
• There were three cheques issued by SDC in March 20X9 that had not yet been cashed by the end of March. The cheques were for $195, $2,144 and $874, respectively.

Assume that SDC has not previously made any general ledger transactions pertaining to bank- initiated transactions or the correction of errors.

Required:

(a) Prepare the bank reconciliation for SIX as at March 31, 20X9.

(b) Prepare journal entries to record the necessary adjustments to the general ledger.