ABC Corporation had a general ledger balance of $3,999.85 on February 28, 2023. The February bank statement had a balance of $4,150. At month end there was a deposit in transit of $2,890. The bank had collected a note receivable February 15th of $900 and interest of $36 on the note was also collected. Outstanding cheques amounted to $2,136.05. ABC Company recorded cheque # 747 as $582.00 but the cheque was written for $58.20 and went through the bank as such. The bank statement had service charges of $30.50. A Cheque in the amount o $453.20 was returned NSF. A cheque written for $491 was recorded in the G/L as $419. Required: Prepare the bank reconciliation and corresponding journal entries.