Pacific Manufacturing provides the following bank statement and cash account information for March 2023:

Bank Statement (March 2023)

Description	Amount ($)
Beginning Balance	$25,000
Deposits	$30,000
Withdrawals	($15,000)
Bank Service Charges	($100)
Ending Balance	$39,900

Cash Account (March 2023)

Description	Amount ($)
Beginning Balance	$20,000
Deposit in Transit	$5,000
Outstanding Checks	$7,000
Bank Service Charges	($100)
Ending Balance	?

Prepare a bank reconciliation statement for Pacific Manufacturing's cash account as of March 31, 2023.