Bell Food Store accumulated the following information to reconcile its bank account for the month of March.

Balance per books March $31$

$$3,664$

Balance per bank statement March $31$

$$10,900$

$(1)$ Checks written in March but still outstanding $$7,000.$

$(2)$ Checks written in February but still outstanding $$3,100.$

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

$(4)$ NSF check of customer returned by bank $$1,200.$

$(5)$ Check No$.210$ for $$593$ was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $$539.$

$(6)$ Bank service charge for March was $$50.$

$(7)$ A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $$824$ when Check No$.318$ was correctly prepared for $$284.$ The check cleared the bank in March.

$(8)$ The bank collected a note receivable for the company for $$3,000$ plus $$100$ interest revenue.

Prepare a bank reconciliation at March $31.($L$/$st items that increase cash balance first.$)$

BELL FOOD STORE

Bank Reconciliation

March $31,2022$

Cash Balance Per Bank