Bell Food Store developed the following information in recording its bank statement for the month of March. Prepare a bank reconciliation at March 31. Prepare the necessary journal entries after the reconciliation.

Balance per books March 31	$3,664
Balance per bank statement March 31	$10,900

Cash Balance per Books March 31: $3,664 Cash Balance per Bank 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.

BELL FOOD STORE
Bank Reconciliation March 31
Cash Balance per Bank, March 31					Cash Balance per Books, March 31
Add:					Add:
Less:					Less:
Adjusted Cash Balance per Bank, March 31					Adjusted Cash Balance per Books, March 31