b) Prepare the Bank Reconciliation on March 31(List items that increase balance as per bank & books first)

The bank portion of last month's bank reconciliation for Wildhorse Ltd. at February 28 was as follows: WILDHORSE LTD. Bank Reconciliation February 28 Cash balance per bank Add: Deposits transit Less: Outstanding cheques # 3451 #3470 Reconciled cash balance. $1,971 2,124 $18,005 3,130 21,135 4,095 $17,040 The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at February 28. The March bank statement showed the following: