Super Food Store developed the following information in recording its bank statement for the

month of March 2021.

Balance per books March 31

RM 2,905

Balance per bank statement March 31

RM10,900

(1)

Cheques written in March but still outstanding RM6,000.

(2)

Cheques written in February but still outstanding RM2,800.

(3)

Deposits of March 30 and 31 not yet recorded by bank RM5,200.

(4)

NSF cheque of customer returned by bank RM1,200.

(5)

Cheque No. 210 for RM594 was correctly issued and paid by the bank but incorrectly

entered in the cash payments journal as payment on account for RM549.

(6)

Bank service charge for March was RM50.

(7)

A payment on account was incorrectly entered in the cash payments journal and posted

to the accounts payable subsidiary ledger for RM824 when cheque No. 318 was correctly

prepared for RM284. The cheque was cleared by the bank in March.

(8)

The bank collected a note receivable for the company for RM5,000 plus RM150 interest

revenue.

REQUIRED:

Prepare a bank reconciliation of Super Food Store at March 31, 2021.