Belbins Grocery Store developed the following information in recording its bank statement for the month of March 2022.

Balance per books March 31 $ 6,055

Balance per bank statement March 31 $11,400

Additional information:

1. Cheques written in March but still outstanding $10,800.

2. Deposits of March 30 and 31 not yet recorded by bank $5,200.

3. NSF cheque of customer returned by bank $745.

4. Bank service charge for March was $50.

5. A payment on account was incorrectly entered in the general journal for $824 when Cheque No. 318 was correctly prepared for $284. The cheque cleared the bank in March.

Required:

1. Prepare a bank reconciliation at March 31, 2022.
2. Prepare any adjusting entries necessary as a result of the bank reconciliation.