Odum Corporations cash account showed a balance of $17,198 on March 31, 2016. The bank statement balance for the same date indicated a balance of $17,924.55. The following additional information is available concerning Odums cash balance on March 31:

	Undeposited cash on hand on March 31 amounted to $724.50.
	A customers NSF check for $173.80 was returned with the bank statement.
	A note for $2,000 plus interest of $25 was collected for Odum by the bank during March. The bank notified Odum of this collection on the bank statement.
	The bank service charge for March was $15.
	A deposit of $951.75 mailed to the bank on March 31 did not appear on the bank statement.

The following checks mailed to creditors had not been processed by the bank on March 31:

Check #	Amount
429	$57.40
432	147.50
433	214.80
434	191.90

A customer check for $149.50 in payment of his account and listed correctly for that amount on the bank statement had been incorrectly recorded on the accounting records as $194.50.

	Required:
1.	Prepare a bank reconciliation for Odum on March 31, 2016.
2.	Prepare any adjusting journal entries necessary from the bank reconciliation on March 31.