The bank portion of last month's bank reconciliation for Crane Ltd. at February 28 was as follows: CRANE LTD. Bank Reconciliation February 28 Cash balance per bank $18,096 : Add: Deposits in transit 3.110 21.206 Less: Outstanding cheques #3451 $1.957 #3470 2.144 Reconciled cash balance $17,105 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 CRANE LTD. Bank Statement March 31 Amounts Deducted from Account (Debits) Amounts Added to Account (Credits) Date Balance Description Opening balance Feb. 28 18.096 Mar. 1 Cheque, No. 3451 1,957 16.139 1 Deposit 3.110 19,249 2 Cheque. No. 3470 2,144 17.105 4 Deposit 1.974 19.079 9 Cheque, No. 3471 1,679 17,400 10 Returned cheque-NSF, J. Mustafa 878 16.522 10 NSF fee 35 16,487 15 EFT, loan payment 1,203 15,284 19 1,843 13.441 26 3,239 16,680 Cheque, No. 3472 Deposit EFT, collection on account from M. Boudreault 31 606 17,286 31 Bank service charges and credit card fees 89 17,197 Crane's cash receipts and payments for the month of March showed the following: Cash Receipts Cash Payments Date Amount Date Number Amount Mar. 4 $1,974 Mar. 7 3471 $1.679 26 3.239 15 3472 1,483 31 4,045 29 3473 4,915 $9,258 $8,077 Additional information: 1. 2. The EFT loan payment should have been recorded by the company on March 15, but this entry was missed. The payment included $83 of interest and a $1,120 payment on the loan principal. The bank made an error processing cheque #3472. 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. 3. 4. (d) Prepare the bank reconciliation at March 31. (List items that increase balance as per bank & books first.) YAP LTD. Bank Reconciliation March 31 $ $ $ $ $ $ $