ABC Ltd. has the following information for the month of March, 2020:

Balance per books March 31............................................................... $ 1,905

Balance per bank statement March 31................................................ $11,400

1. Cheques written in 2020 but still outstanding $10,800.

2. Deposits of March 30 and 31 not yet recorded by bank $5,200.

3. Unbeknownst to the company, a customers cheque payment of $700 has been returned NSF by the bank.

4. Cheque No. 210 for $594 was correctly issued and paid by bank but incorrectly entered in the general journal as payment on account for $549.

5. Bank service charge for March was $50.

6. A payment on account was incorrectly entered in the general journal and posted to the Accounts Payable subsidiary ledger for $824 when Cheque No. 318 was correctly prepared for $284. The cheque cleared the bank in March.

7. A review of the bank statement revealed ABC Ltd. received electronic payments from customers on account of $4,150 during March.

Prepare a bank reconciliation for March 31, 2020. No adjusting journal entries are needed.