Di Stefano Office Supply Company received a bank statement showing a balance of $68,355 as of March 31, 20X1. The firms records showed a book balance of $69,529 on March 31. The difference between the two balances was caused by the following items. A debit memorandum for $57, which covers the banks collection fee for the note (item 6). A deposit in transit of $4,050. A check for $255 issued by another firm that was mistakenly charged to Di Stefanos account. A debit memorandum for an NSF check of $6,170 issued by Wozniak Construction Company, a credit customer. Outstanding checks: Check 3782 for $2,550; Check 3840 for $158. A credit memorandum for a $6,650 noninterest-bearing note receivable that the bank collected for the firm. Required: Prepare a bank reconciliation statement for the firm as of March 31. Prepare the necessary journal entries for March 31, 20X1 from the statement.