3. Dillman Food Store developed the following information in recording its bank statement for the month of March. Balance per books March 31 Balance per bank statement March 31 $ 2,905 $10,900 (1) Checks written in March but still outstanding $6,000. (2) Checks written in February but still outstanding $2,800.I (3) Deposits of March 30 and 31 not yet recorded by bank $5,200. (4) NSF check of customer returned by bank $1,200. (5) Check No. 210 for $594 was correctly issued and paid by the bank but incorrectly entered in the cash payments journal as payment on account for $549. (6) Bank service charge for March was $50. (7) 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 $5,000 plus $150 interest revenue. Instructions Prepare a bank reconciliation at March 31.