On March 31, 2020 Amman Company had a cash balance per books of JOD 10,985.20. The bank statement from Arab Bank on that date showed a balance of JOD 10,608.30. A comparison of the statement with the cash amount revealed the following situations.

1. On March 16, cash sales of JD 3981 were deposited in the bank, and Amman companys account was credited with that correct amount by the bank. However, the cash receipts journal entry and the deposit slip were erroneously made for JOD 3891
2. Deposits in transit totaled JD 3,915.10
3. On March 31, outstanding checks totaled JD 915.20
4. On March 31, the bank collected a note receivable with the amount of JD 2058 on companys behalf plus JD 40 interest. The bank charged a collection fee of JD 15 and no interest has been accrued on the note
5. On March 19, check No. 00121 for JD 1495 was issued by Amman Company to Al-Arab Company on account. The check, which cleared the bank in March, was erroneously journalized and posted by Amman Company for 1945

Prepare a correct bank reconciliation based on the above information.

Journalize the entries required by the bank reconciliation.