Bell Food Store developed the following information: Balance per books March 31 $4.264 Balance per bank statement March 31 $10,145 (1) (2) (3) Deposits of March 31 in transit to the bank of $6,500. NSF check of customer payment on account returned by bank of $950. Bank service charge for March was $50. Interest earned per the bank statement was $20. The bank collected $2,615 through an ETF for a customer payment on account. (4) (5) Bank Statement Cash Payments Checks and Debits Checks Issued Check No. Amount Check No. Amount 1400 $1,642 $1,642 1400 1402 $5,000 $1,110 1401 1403 $563 1402 $1.110 1404 $593 1403 $563 $609 1404 1406 $539 1405 $5,800 1406 $689 1405 $5,800 1406 $689 The bank did not make any errors. If there are errors on the book's side record this as a miscellaneous expense. On the next page, prepare a bank reconciliation as of March 31 and record the journal entries required by the March 31 reconciliation