On March 31, 2019, Home Decorating Pavilion received a bank statement showing a balance of $9,800. The balance in the firm's checkbook and Cash account on the same date was $10,370. The difference between the two balances is caused by the items listed below. A $2,925 deposit made on March 30 does not appear on the bank statement. Check 358 for $510 issued on March 29 and Check 359 for $1,700 issued on March 30 have not yet been paid by the bank. A credit memorandum shows that the bank has collected a $1,100 note receivable and interest of $110 for the firm. A service charge of $30 appears on the bank statement. A debit memorandum shows an NSF check for $550. (The check was issued by Dane Jaris, a credit customer.) The firm's records indicate that Check 341 of March 1 was issued for $700 to pay the month's rent. However, the canceled check and the listing on the bank statement show that the actual amount of the check was $600. The bank made an error by deducting a check for $585 issued by another business from the balance of Home Decorating Pavilions account. Required: Prepare a bank reconciliation statement for the firm as of March 31, 2019. Record entries for any items on the bank reconciliation statement that must be journalized.