Santana Rey receives the March bank statement for Business Solutions on April 11, 2018. The March 31 bank statement shows an ending cash balance of $66,966. A comparison of the bank statement with the general ledger Cash account, No. 101, reveals the following. a. S. Rey notices that the bank erroneously cleared a $550 check against her account in March that she did not issue. The check documentation included with the bank statement shows that this check was actually issued by a company named Business Systems. b. On March 25, the bank lists a $51 charge for the safety deposit box expense that Business Solutions agreed to rent from the bank beginning March 25. c. On March 26, the bank lists a $111 charge for printed checks that Business Solutions ordered from the bank. d. On March 31, the bank lists $40 interest earned on Business Solutions's checking account for the month of March. e. S. Rey notices that the check she issued for $139 on March 31, 2018, has not yet cleared the bank. f. S. Rey verifies that all deposits made in March do appear on the March bank statement. g. The general ledger Cash account, No. 101, shows an ending cash balance per books of $67,499 as of March 31 (prior to any reconciliation). Required: 1. Prepare a bank reconciliation for Business Solutions for the month ended March 31, 2018. BUSINESS SOLUTIONS Bank Reconciliation March 31, 2018 Book balance Add: Bank statement balance Add Deduct: Deduct Adjusted bank balance Adjusted book balance 2. Prepare any necessary adjusting entries. Use Miscellaneous Expenses, for any bank charges. Use Interest Revenue, for any interest earned on the checking account for the month of March. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record journal entry related to the $550 check charged erroneously to Business Solutions' account, if any. Note: Enter debits before credits. Date General Journal Debit Credit Mar 31 Record entry Clear entry View general journal