The bank portion of last month's bank reconciliation for Carla Vista Ltd. at February 28 was as follows: CARLA VISTA LTD. Bank Reconciliation February 28 Cash balance per bank $17,860 Add: Deposits in transit 3,157 21,017 Less: Outstanding cheques #3451 $1,958 #3470 2,130 Reconciled cash balance $16,929 The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at February 28. The March bank statement showed the following: CARLA VISTA LTD. Bank Statement March 31 Amounts Deducted from Account (Debits) Amounts Added to Account (Credits) Date Description Balance Feb. 28 Opening balance 17,860 Mar. 1 Cheque, No. 3451 1,958 15,902 1 Deposit 3,157 19,059 N 2 2 Cheque, No. 3470 2,130 16,929 4 Deposit 1,954 18,883 9 Cheque, No. 3471 1,684 17,199 10 Returned cheque-NSF, J. Mustafa 870 16,329 10 NSF fee 35 16,294 15 EFT, loan payment 1,208 15,086 19 Cheque, No. 3472 1,833 13,253 26 Deposit 3,256 16,509 31 EFT, collection on account from M. Boudreault 613 17,122 3 31 Bank service charges and credit card fees 89 17,033 Carla Vista's cash receipts and payments for the month of March showed the following: Cash Receipts Cash Payments Date Amount Date Number Amount Mar. 4 $1,954 Mar. 7 3471 $1,684 26 3,256 15 3472 1,383 31 3,979 29 3473 4,990 $9,189 $8,057 Additional information: 1. The EFT loan payment should have been recorded by the company on March 15, but this entry was missed. The payment included $84 of interest and a $1,124 payment on the loan principal. 2. 2 The bank made an error processing cheque #3472. 3. The EFT collection from M. Boudreault was not previously recorded. Bank service charges and debit and credit card processing fees totalling $89 were not previously recorded. 4. Date Account Titles and Explanation Debit Credit Mar. 31 (To record EFT collections) 31 (To record bank charges and fees) 31 (To record NSF cheque and fee) 31 (To record EFT loan payment)