Taggert company had a cash balance

On March 31, 2014, Taggert Company had a cash balance per books of $ 5,174.20. The statement for Western Bank on that date showed a balance of $ 6,041.40. A comparison of the bank statement with the cash account revealed the following facts. The bank service charge for March was $28. The bank collected a note receivable of $ 2,000 for Target Company on March 15, plus $ 115 of interest. The bank made a $ 20 charge for the collection. Taggert has not accrued any interest on the note. The March 31 receipts of $ 1,481.60 were not included in the bank deposits for March. These receipts were deposited y the company in a night deposit vault on March 31. Company check No. 1245 issued to T. Gilroy, a creditor, for $ 672 that cleared the bank in March was incorrectly entered in the cash payments journal on March 8 for $ 627. Checks outstanding on March 31 totaled $ 1, 360.00. On March 31 the bank statement showed as NSF charge of $ 1, 033.20 for a check received by the company form R. Fross, a customer, and account. Prepare the bank reconciliations as the March 31. Prepare the necessary adjusting entries at March 31