Entries that needs to be journalized:

A credit memorandum shows that the bank has collected a $1,100 note receivable and interest of $110 for the firm.

The firm's records indicate that Check 341 of March 1 was issued for $900 to pay the month's rent. However, the canceled check and the listing on the bank statement show that the actual amount of the check was $800.

A debit memorandum shows an NSF check for $500. (The check was issued by Dane Jaris, a credit customer.)

A service charge of $20 appears on the bank statement.

On March 31, 2019, Home Decorating Pavilion received a bank statement showing a balance of $9,700. The balance in the firm's checkbook and Cash account on the same date was $10,210. The difference between the two balances is caused by the items listed below. a. A $2,825 deposit made on March 30 does not appear on the bank statement. b. Check 358 for $460 issued on March 29 and Check 359 for $1,600 issued on March 30 have not yet been paid by the bank. c. A credit memorandum shows that the bank has collected a $1,100 note receivable and interest of $110 for the firm d. A service charge of $20 appears on the bank statement. e. A debit memorandum shows an NSF check for $500. (The check was issued by Dane Jaris, a credit customer) f. The firm's records indicate that Check 341 of March 1 was issued for $900 to pay the month's rent. However, the canceled check and the listing on the bank statement show that the actual amount of the check was $800. g. The bank made an error by deducting a check for $535 issued by another business from the balance of Home Decorating Pavilion's account. Required 1. Prepare a bank reconciliation statement for the firm as of March 31, 2019. 2. Record entries for any items on the bank reconciliation statement that must be journalized