On March 31, 2023 the bank account in the general ledger of Marcel Inc. showed a balance of $12,950.00 The bank statement, on the same date, showed a balance of $14,780.00. A comparison of the details in the bank account in the general ledger and bank statement, revealed the following: Cheques totaling $9,450.00 were outstanding at March 31,2023. Cheque no. 356 for $2,020.00 was incorrectly entered on the Company's books as $2,200.00. This related to a payment for a creditor. The March 31, 2023 receipts of $1,200.00 were deposited by the Company in the night deposit vault of the bank on March 31 . A deposit made for $5,350.00 on Mareb 29,2023 , was noted as being incorrectly deposited by the bank to the owner's personal account. A cheque received and deposited for $6,150.00 on March 27, 2023, by a customer, on account, was not honoured by the customer's bank. Marcel Inc. had not made any adjustments for this. The bank statement showed interest income of $150.00 and the collection of a note receivable from a customer $4,800.00 on March 30. Marcel Ine. had not adjusted for these transactions. The bank charges for March 2023 were $50.00. Required: a. Prepare the bank reconciliation for Marcel Inc. at March 31, 2023. (12 marks) b. Prepare the necessary entries to adjust the bank account at March 31, 2023. (5 marks) c. Define internal controls