On March 31, 2014, Taggert Company had a cash balance per books of $5,174.2. The statement from Western Bank on that date showed a balance of $6,041.4. A comparison of the bank statement with the cash account revealed the following facts 1. The bank service charge for March was $28. 2. The bank collected a note receivable of $2,000 for Taggert Company on March 15, plus $115 of interest. The bank made a $20 charge for the collection. Taggert has not accrued any interest on the note 3. The March 31 receipts of $1,481.6 were not included in the bank deposits for March. These receipts were deposited by the company in a night deposit vaut on March 31, 4. Company check No. 1245 issued to T. Gilroy, a creditor, for $672 that deared the bank in March was incorrectly entered in the cash payments Journal on March 8 for $627. 5. Checks outstanding on March 31 totaled $1,360 6. On March 1 the bank statement showed an NSF charge of $1,033.2 for a check received by the company from R. Fross a customer, on account. Prepare the bank reconciliation as of March 31. (List items that increase balance as per bank & books first.) TAGGERT COMPANY Bank Reconciliation A 14 CALCULATOR PRINTER VERSION BACK NET Prepare the necessary adjusting entries at March 31, (Credit account titles are automatically Indented when amount is entered. Do not indent manually. I ne entry is required, select "No Entry for the account titles and enter for the amounts.) Date. Account Tities and Explanation Debit Credit Mar. 31 (To record collection of not receivable by bank) 31 To record NSF check) 31 (To correct error in recording check) 31 To record bank service charge)