Additional Exercise 195 Bell Food Store developed the following information in recording as bank statement for the month of March. Balance per books March 31 Balance per bank statement March 31 $3,664 $10,900 (1) Checks witten in March but still outstanding $7,000 (2) Checks witten in February but still outstanding $3,100 (3) Deposits of March 30 and 31 not yet recorded by bank $5,200 4) NSF check of customer returned by bank $1,20o. (5) Check No. 210 for $593 was correctly issued and paid by bank but incorrectly entered in the cash payments joumal as payment on account for $539 (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 $3,000 plus $100 interest revenue