Di Stefano Office Supply Company received a bank statement showing a balance of $67,755 as of March 31, 2019. The firm's records showed a book balance of $69,457 on March 31. The difference between the two balances was caused by the following items.

1. A debit memorandum for $45, which covers the bank's collection fee for the note (item 6).
2. A deposit in transit of $3,450.
3. A check for $243 issued by another firm that was mistakenly charged to Di Stefano's account.
4. A debit memorandum for an NSF check of $6,110 issued by Wozniak Construction Company, a credit customer.
5. Outstanding checks: Check 3782 for $1,950; Check 3840 for $146.
6. A credit memorandum for a $6,050 noninterest-bearing note receivable that the bank collected for the firm.

Prepare a bank reconciliation statement for the firm as of March 31. Prepare the necessary journal entries for March 31, 2019 from the statement.

Bank Rec General Journal Prepare a bank reconciliation statement for the firm as of March 31. DI STEFANO OFFICE SUPPLY COMPANY Bank Reconciliation Statement March 31, 2019 Balance on bank statement Additions: Deductions: Total deductions Adjusted bank balance Balance in books Additions: Deductions:Total deductions Adjusted bank balance Balance in books Add tong: Deductions: Adjusted book balance View transaction list Journal entry worksheet 2 3 4 5 6 Record the bank collection fee. Note: Enter debits before credits. Date General Journal Debit Credit Mar 31, 2019 Record entry Clear entry View general journal View transaction list Journal entry worksheet "No journal entry required in the first account neid.J View transaction list Journal entry worksheet "No journal entry required" in one first account nerd. ) View transaction list Journal entry worksheet