Jelly Bean Company books showed a cash balance of $761 at the end of March. Its bank statement for the end of March showed $2,350. The following checks and receipts were recorded for the month of March 2020
		Checks				Receipts
	No.	Amount	No.	Amount		Amount	Date
	17	$472	22	$345		$750	5-Mar
	18	$890	23	$150		$650	14-Mar
	19	$245	24	$870		$250	23-Mar
	20	$601	25	$375		$1,450	26-Mar
	21	$485
In addition, the bank statement for the month of March is presented below:
		Checks & Debits				Deposits & Credits
Balance Last Statement				Total Amount		Ending Balance This Statement
				$ 4,210		$2,350
Checks & Other Debits						Deposits	Date
	No.	Amount	No.	Amount
	13	$250	20	$601		$2,500	2-Mar
	14	$750	21	$456		$750	7-Mar
	15	$301	24	$870		$650	16-Mar
	17	$472		$35	SC	$250	25-Mar
		$475	NSF			$1,515	CM
Symbols: NSF (Not Sufficient funds) SC (Service Charge) CM (Credit Memo)
1. The bank collected a customer's note of $1,500, with interest of $15.
2. The bank returned a NSF check from a customer for $475.
3. The bank statement showed a service charge of $35.
4. All outstanding checks and deposits in transit from February were cleared in March.
5. The bank showed Check 21 correctly as $456.00 but the cash journal showed it as $485.
Required: Prepare a bank reconciliation for the month of March and journal entries for Jelly Bean: