An examination of the accounting records and the bank statement of the Evans Com- pany at March 31 provides the following information: (a) The Cash account has a balance of $6,351.98. b) The bank statement shows a bank balance of $3,941.83. (c) The March 31 cash receipts of $3,260.95 were deposited in the bank at the end of 8-27 that day but were not recorded by the bank until April 1 (d) Checks issued and mailed in March but not included among the checks listed as paid on the bank statement were as follows Check No. 706 Check No. 717 $869.38 212.00 (e) A bank service charge of $30 for March was deducted on the bank statement () A check received from a customer for $185 in payment of his account and deposited by the Evans Company was returned marked "NSF" with the bank state ment. (g) Interest of $20.42 earned on the company's checking account was added on the (h) The Evans Company discovered that Check No. 701, which was correctly written Required: (1) Prepare a bank reconciliation on March 3I. bank statement. as $562 for the March rent, was recorded as $526 in the company's accounts (2) Record the appropriate adjustments in the company's accounts. Compute the ending balance in the Cash account