On March 31, 2022, ACME Corporation had a cash balance of $15,350 in its general ledger. The bank statement on that date showed a balance of $20,260. A comparison of the bank statement with the Cash account revealed the following:

1. A deposit made by Fit Stop for $500 was incorrectly posted to ACME Corporation's account by the Bank.
2. The bank statement included electronic collections from customers on account totaling $6,000. The company had not recorded the EFT.
3. The bank statement included service charges and debit and credit card processing fees of $100.
4. Cheques outstanding on February 28 totaled $7,600. Of these, $5,300 worth cleared the bank in March. All cheques written in March cleared the bank in March.
5. Salaries of $8,000 were paid electronically during the month. The company has already recorded these.
6. An NSF cheque for $250 from a customer was returned with the statement, plus a processing fee of $40.

1. Cash receipts for March 31 recorded on the company's books were $3,500, but this amount does not appear on the bank statement.

Prepar a bank reconciliation for ACME Corporation at March 31, 2022.