(1) Checks written in March but still outstanding $7,000. (2) Checks written in February but still outstanding $3,100 (3) Deposits of March 30 and 31 not yet recorded by bank $5,200 NSF check of customer returned by bank $1.200. (5) Check No. 210 for $593 was correctly issued and paid by bank but incorrectly entered in the cash payments Journal as payment on account for $539. (6) Bank service charge for March was $50. A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $824 when Check No. 318 was correctly prepared for $284. The check cleared the bank in March (8) The bank collected a note receivable for the company for $3,000 plus $100 interest revenue Prepare a bank reconciliation at March 31. (List items that increase cash balance first.) BELL FOOD STORE Bank Reconciliation March 31