Sarasota Food Store developed the following information in recording its bank statement for the month of March.

Balance per books March 31

$3.814

Balance per bank statement March 31

$10.899

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Checks written in March but still outstanding $7,150.

Checks written in February but still outstanding $3,250.

Deposits of March 30 and 31 not yet recorded by bank $5,350.

NSF check of customer returned by bank $1,350.

Check No. 210 for $583 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $538.

Bank service charge for March was $75.

A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $865 when Check No. 318 was correctly prepared for $685. The check cleared the bank in March.

The bank collected a note receivable for the company for $3.150 plus $175 interest revenue.

Prepare a bank reconciliation at March 31