A review of the March 30 bank statement and other data of Crane Aviation revealed a $ 20,428 balance at March 31 on the bank statement and $ 20,066 as the balance in the cash account in the companys ledger. In addition, the following information was determined:

1.		NSF Check from J. Beiber in payment of account $ 208
2.		Collection of a customer electronic payment by the bank $ 2,772.
3.		Deposits in transit at March 31 $ 3,670.
4.		Outstanding checks at March 31 $ 2,197.
5.		A check written by Crane to Copytronics for a copy machine repair on March 13 was recorded at $ 1,320 but correctly cleared the bank at $ 1,230.
6.		A check drawn on the account of Halen Electronics for $ 819 was mistakenly charged against Cranes account by the bank.

(a)

As of March 31, prepare the bank reconciliation for the month of March (omit heading). (List items that increase balance as per bank & books first.)

select an opening name for section one Error in recording checkDeposits in transitBalance per bank statementElectronic paymentBank errorOutstanding checksNSF checkAdjusted balance per bank					$ enter a dollar amount
select between addition and deduction AddLess:
	select a reconciling item Balance per bank statementElectronic paymentError in recording checkDeposits in transitAdjusted balance per bankNSF checkOutstanding checksBank error				enter a dollar amount
	select a reconciling item Deposits in transitBalance per bank statementOutstanding checksAdjusted balance per bankError in recording checkNSF checkElectronic paymentBank error				enter a dollar amount
					enter a total amount for the first part
select between addition and deduction AddLess:	select a reconciling item Bank errorNSF checkError in recording checkAdjusted balance per bankOutstanding checksBalance per bank statementDeposits in transitElectronic payment				enter a dollar amount
select a closing name for section one Error in recording checkAdjusted balance per bankElectronic paymentDeposits in transitOutstanding checksBalance per bank statementNSF checkBank error					$ enter a total amount for section one
select an opening name for section two Bank errorDeposits in transitError in recording checkNSF checkBalance per booksElectronic paymentOutstanding checksAdjusted balance per books					$ enter a dollar amount
select between addition and deduction AddLess:
	select a reconciling item Deposits in transitNSF checkAdjusted balance per booksError in recording checkBalance per booksOutstanding checksBank errorElectronic payment				enter a dollar amount
	select a reconciling item Outstanding checksElectronic paymentDeposits in transitError in recording checkBank errorBalance per booksAdjusted balance per booksNSF check				enter a dollar amount
					enter a total amount for the second part
select between addition and deduction AddLess:	select a reconciling item Adjusted balance per booksDeposits in transitNSF checkElectronic paymentOutstanding checksBalance per booksError in recording checkBank error				enter a dollar amount
select a closing name for section two Balance per booksNSF checkAdjusted balance per booksOutstanding checksError in recording checkDeposits in transitElectronic paymentBank error					$ enter a total amount for section two

(b)

As of March 31, prepare related journal entries. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date.	Account Titles and Explanation	Debit	Credit
Mar 31.	enter an account title to record electronic funds transfer received by bank on March 31	enter a debit amount	enter a credit amount
	enter an account title to record electronic funds transfer received by bank on March 31	enter a debit amount	enter a credit amount
	(To record electronic funds transfer received by bank)
31.	enter an account title to record non sufficient funds check on March 31	enter a debit amount	enter a credit amount
	enter an account title to record non sufficient funds check on March 31	enter a debit amount	enter a credit amount
	(To record NSF check)
31.	enter an account title to correct error in recording check on March 31	enter a debit amount	enter a credit amount
	enter an account title to correct error in recording check on March 31	enter a debit amount	enter a credit amount
	(To correct error in recording check)