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3 Bell Food Store developed the following information in recording its bank statement for the month of March. 4 5 Balance per books March 31 $ 3,664 6 Balance per bank statement March 31 10,900 7 8 1 Checks written in March but still outstanding $7,000. 9 2 Checks written in February but still outstanding $3,100. 10 3 Deposits of March 30 and 31 not yet recorded by bank $5,200. 11 4 NSF check of customer returned by bank $1,200. 12 5 Check No. 210 for $593 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as 13 payment on account for $539. 14 6 Bank service charge for March was $50 15 7 A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary 16 ledger for $824 when Check No. 318 was correctly prepared for $284. The check cleared the bank in March. 17 8 The bank collected a note receivable for the company for $3,000 plus $100 interest revenue. 18 19 Instructions 20 Prepare a bank reconciliation at March 31. 21