On February 28, 2021, Harrow Ltd. had a cash balance per books of $15,340. During March, Harrow recorded cash collections (deposits) of $17,260 and cash payments (cheques) of $15,720. The bank statement showed a balance of $23,625 on March 31. A review of the bank statement in conjunction with the company's cash account revealed the following: 1. A deposit of $5,600 into the bank account on March 10, 2021 was correctly recorded by the company, but incorrectly recorded by the bank as $6,500 2. The Harrow Ltd. bookkeeper found three cheques that the company issued in March, 2021 that did not appear on the March 31, 2021 bank statement. These three cheques totaled $7, 120. In addition, one cheque listed as outstanding on the February 28, 2021 bank statement, in the amount of $400, also did not appear on the March 31 bank statement 3. It was discovered that cheque #4163 for $4,250 was recorded incorrectly by the company as $4,520. The cheque was for the purchase of supplies. 4. The March 31, 2021 bank statement showed a returned (NSF) cheque of $2,300 from Discer Ltd. In addition, the bank charged a $50 processing fee for the NSF cheque. 5. An EFT deposit from Auger Ltd. of $450 appeared on the bank statement on March 30, 2021. The bookkeeper was not aware of this until he saw the bank statement. 6. Bank service charges amounted to $45 for the month. Required 1. Prepare the bank reconciliation for Harrow Ltd. at March 31, 2021. 2. Prepare any adjusting journal entries that result from the bank reconciliation