Odum Corporation's cash account showed a balance of $17,200 on March 31, 2019. The bank statement balance for the same date indicated a balance of $17,916.55. The following additional information is available concerning Odum's cash balance on March 31: - Undeposited cash on hand on March 31 amounted to $724.50. - A customer's NSF check for $180.80 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 $950.75 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 : The following checks mailed to creditors had not been processed by the bank on March 31 : 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 31,2019. 2. Prepare any adjusting joumal entries necessary from the bank reconciliation on March 31