Dan Food Store developed the following information in recording its bank statement for the month of March.

Balance per books March

$31$ $$3,705$

Balance per bank statement March

$31$ $$11,700$

A comparison of the statement with the cash account revealed the following facts.

$(1)$ Checks written in March but still outstanding $$8,800.$

$(2)$ NSF check of customer returned by bank $$1,200.$

$(3)$ Check No$.210$ for $$594$ was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $$549.$

$(4)$ Bank service charge for March was $$30.$

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

$(6)$ A check received from customer as a payment of accounts receivables for $$824$ which cleared the bank in March with a correct amount, was incorrectly journalized $$284.$

$(7)$ The bank collected a note receivable for the company for $$5,000$ plus $$150$ interest revenue and bank charges and fees $$20.$

a$.$ The Bank Reconciliation

b$.$ The necessary adjusting entries related to bank reconciliation