Belbins Grocery Store developed the following information in recording its bank statement for the month of March, 2017.

Balance per books March 31 $ 1,905

Balance per bank statement March 31 $11,400

1. Cheques written in March but still outstanding $8,000.

2. Cheques written in February but still outstanding $2,800.

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

4. NSF cheque of customer returned by bank $700.

5. Cheque No. 210 for $594 was correctly issued as a payment on account and paid by bank but incorrectly entered in the general journal as payment on account for $549.

6. Bank service charge for March was $50.

7. 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.

8. A review of the bank statement revealed Belbins Grocery received electronic payments from customers on account of $4,150 during March.

Required:

1. Prepare a bank reconciliation at March 31, 2017.
2. Prepare any adjusting entries necessary as a result of the bank reconciliation.