Cillman Food Store developed the following information in recording its bank statement for the month of March Balance per books March 31 $ 5,810 Balance per bank statement March 31 $21,800 (1) Checks written in March but still outstanding $14,000. (2) Checks written in February but still outstanding $5,600. (3) Deposits of March 30 and 31 not yet recorded by bank $10,400. (4) NSF check of customer returned by bank $2,400. (5) Check No 210 for $1188 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for S1098. (6) Bank service charge for March was $100. 17 A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $1648 when Check No. 318 was correctly prepared for $568. The check cleared the bank in March (8) The bank collected a note receivable for the company for $8,000 plus $300 interest revenue How can we reconcile item #8