The bank portion of last months 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
Date			Description		Amounts Deducted from Account (Debits)		Amounts Added to Account (Credits)		Balance
Feb.	28		Opening balance						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 chequeNSF, J. Mustafa		878				16,522
	10		NSF fee		35				16,487
	15		EFT, loan payment		1,203				15,284
	19		Cheque, No. 3472		1,843				13,441
	26		Deposit				3,239		16,680
	31		EFT, collection on account from
			M. Boudreault				606		17,286
	31		Bank service charges and credit card fees		89				17,197

Cranes 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.

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.

2.

The bank made an error processing cheque #3472.

3.

The EFT collection from M. Boudreault was not previously recorded.

4.

Bank service charges and debit and credit card processing fees totalling $89 were not previously recorded.

Prepare the bank reconciliation at March 31. (List items that increase balance as per bank & books first.)

			$
		$
				$
				$
		$
				$

List of Accounts

Prepare any journal entries required from the reconciliation. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

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)