Madison Company's cash ledger reports the following for the month ending March 31.

	Date	Amount		No.	Date	Amount
Deposits:	3/4	$ 1,800	Checks:	541	3/2	$ 5,900
	3/11	1,600		542	3/8	700
	3/18	4,400		543	3/12	2,000
	3/25	3,400		544	3/19	2,000
Cash receipts:	3/26-3/31	2,200		545	3/27	400
				546	3/28	900
		$ 13,400		547	3/30	1,900
Balance on March 1		$   6,200				$13,800
Receipts		13,400
Disbursements		(13,800)
Balance on March 31		$   5,800

Information from March's bank statement and company records reveals the following additional information:

a.	The ending cash balance recorded in the bank statement is $8,525.
b.	Cash receipts of $2,200 from 3/26-3/31 are outstanding.
c.	Checks 545 and 547 are outstanding.
d.	The deposit on 3/11 includes a customer's check for $470 that did not clear the bank (NSF check).
e.	Check 543 was written for $2,600 for office supplies in March. The bank properly recorded the check for this amount.
f.	An automatic withdrawal for March rent was made on March 4 for $1,000.
g.	Madison's checking account earns interest based on the average daily balance. The amount of interest earned for March is $52.
h.	Last year, one of Madison's top executives borrowed $4,450 from Madison. On March 24, the executive paid $4,720 ($4,450 borrowed amount plus $270 interest) directly to the bank in payment for the borrowing.
i.	The bank charged the following service fees: $32 for NSF check, $17 for automatic withdrawal for rent payment, and $28 for collection of the loan amount from the executive.

Prepare a bank reconciliation for March 31. Record the necessary cash adjustments.