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 55,600 (3) Deposits of March 30 and 31 not yet recorded by bank 510 400 (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 payment Journal as payment on account for $1098 (6) Bank service charge for March was $100 (7) 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 no 5 item