At March 31, the balance of the Cash account according to the records of Proton Company was $9,477. The March 31 bank statement showed a balance of $7,743. You are to prepare the bank reconciliation of Proton Company at March 31, using the following supplementary information (a.) Deposit in transit at March 31, $3,879. (b.) Outstanding checks, no. 121, $888, no. 127, $777; no 134, $1,631. (c) Service charge by bank, $25. (d) Proton Company eamed $41 interest on their account in March (e.) A check received by Proton Company for $897 from customer, Stuart Sands, was returned by the bank with the notation "NSF." (C) Proton's check no. 480, Issued in payment of $523 worth of office supplies, was incorrectly recorded in Proton's accounting records as $253. Based on the bank reconciliation prepared in the previous problem prepare in good form the lournal entries required to adjust the general ledger accounts of Proton Company