Santana Rey receives the March bank statement for Business Solutions on April 11, 2022. The March 31 bank statement shows an ending cash balance of $68,366. The general ledger Cash account, Number 101, shows an ending cash balance per books of $68,957 as of March 31 (prior to any reconciliation). A comparison of the bank statement with the general ledger Cash account, Number 101, reveals the following.

1. The bank erroneously cleared a $600 check against the company account in March that S. Rey did not issue. The check was actually issued by Business Systems.
2. On March 25, the bank statement lists a $45 charge for a safety deposit box. Santana has not yet recorded this expense.
3. On March 26, the bank statement lists a $106 charge for printed checks that Business Solutions ordered from the bank. Santana has not yet recorded this expense.
4. On March 31, the bank statement lists $36 interest earned on Business Solutionss checking account for the month of March. Santana has not yet recorded this revenue.
5. S. Rey notices that the check she issued for $124 on March 31, 2022, has not yet cleared the bank.
6. S. Rey verifies that all deposits made in March do appear on the March bank statement Prepare any necessary entries. Use Miscellaneous Expenses, for any bank charges. Use Interest Revenue, for any interest earned on the checking account for March.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.

2. Prepare any necessary entries. Use Miscellaneous Expenses, for any bank charges. Use Interest Revenue, for any interest earned on the checking account for March. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet 5 Record journal entry related to the $600 check charged erroneously to Business Solutions' account, if required. Note: Enter debits before credits