On March 31, Blue Spruce Corporation showed a cash balance on their books of $12,600. The bank statement from the companys bank showed a month end balance of $16,791. On reviewing the bank statement, the following items were discovered:

1.		A deposit made on March 29 for $3,850 did not appear on the bank statement.
2.		Cheques written in the month of March but that did not appear on the bank statement were as follows:

Cheque # 6341		$4,410
Cheque # 6342		255
Cheque # 6346		32
Cheque # 6347		1,005
Cheque # 6348		805

3.		The bank credited Blue Spruces account for $410 on March 19. This deposit did not belong to Blue Spruce, but belonged to another company and was posted in error.
4.		The bank statement showed receipt of a wire transfer of $1,500 in payment of a note receivable, as well as $135 interest.
5.		According to the bank statement, $31 was deducted from Blue Spruces account for service charges.
6.		The bank cleared cheque # 6281 for $910; however, the cheque was recorded in Blue Spruces records at $730. Research showed the bank was correct, and the cheque was recorded incorrectly in Blue Spruces books. The cheque was written in payment of rent.
7.		A cheque for $300 from one of Blue Spruces customers was rejected by the bank due to insufficient funds (NSF).

Prepare a bank reconciliation to the correct cash balance at March 31.

Blue Spruce Corporation Bank Reconciliation Prepare journal entries required to adjust the cash account at March 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit (To record bank charges) (To correct error in recording cheque #6281) (To record collection of note receivable) (To record NSF cheque)