Di Stefano Office Supply Company received a bank statement showing a balance of $67,605 as of March 31,201. The firm's records showed a book balance of $69,439 on March 31. The difference between the two balances was caused by the following items. 1. A debit memorandum for $42, which covers the bank's collection fee for the note (item 6 ). 2. A deposit in transit of $3,300. 3. A check for $240 issued by another firm that was mistakenly charged to Di Stefano's account. 4. A debit memorandum for an NSF check of $6,095 issued by Wozniak Construction Company, a credit customer. 5. Outstanding checks: Check 3782 for $1,800; Check 3840 for $143. 6. A credit memorandum for a $5,900 noninterest-bearing note receivable that the bank collected for the firm. Required: 1. Prepare a bank reconciliation statement for the firm as of March 31. 2. Prepare the necessary journal entries for March 31,201 from the statement. Prepare a bank reconciliation statement for the firm as of March 31. Record the receipt of note collected by bank. Note: Enter debits before credits. Kecord the deposit in transit. Note: Enter debits before credits. Record the check incorrectly charged. Note: Enter debits before credits. Record the bank collection fee. Note: Enter debits before credits. Record the outstanding checks. Note: Enter debits before credits. Record the NSF check returned by bank. Note: Enter debits before credits