Answer the following and show solution nicely about Bank Reconciliation also show the solution on how book balance and bank balance solved.

PHILIPPINE BANKING CORPORATION Ayala Avenue, Makati Boulevard Sales Company Account No. 2435 210 Ayala Building March 31, 2019 CHECK No. DEBIT CREDIT DATE BALANCE 15.000 March 1 15,000 13.000 28,000 120 600 27.400 121 1,000 26.400 5.000 31,400 123 720 10 30.680 122 4,600 8.000 12 34.080 125 1,600 16 32.480 16.200 17 48.680 127 4,000 20 44.680 128 1,200 21.300 22 64.780 130 2,500 25 62.280 129 2,000 7.800 CM 27 68,080 700 NSF 28 67.380 125 SC 29 67.255 19.600 30 86.855 NSF-represents a customer's check dishonoured by the bank SC-service charge of the bank CM-represents collection of a customer's note with a face value of P7,500 plus interest of P400 less collection charges of P100.An investigation of the company's books revealed the following: CASH RECEIPTS BOOK CASH DISBURSEMENTS BOOK March 1 15,000 Check No. 120 600- 13,000 121 1.000 5.000 122 4.600 8,000 123 720 2.200 124 2.500 4.000 125 1.600 15,000 126 950 6,300 127 4.000 25 10.000 128 1.200 28 9,600 129 2.000 4.500 130 2.500 30 7,500 Required: a Bank reconciliation statement as of March 31, 2019