The bank statement for Dallas Company indicates a balance of $3,200 on February 28, 2018. The cash balance per books had a balance of $3,231 on this date. The following information pertains to the bank transactions for the company.

1. A deposit of $1,218 did not appear on the bank statement.
2. Bank charge for accepting credit cards was $22.
3. Bank service charge for January was $19.
4. The bank collected a note receivable for the company for $700 plus $56 of interest. The bank charged a $15 for the collection.
5. A NSF check for $340 from a customer for payment on account was returned with the statement.
6. Four outstanding checks were found to total $800.
7. A check for $36 paid to a vendor on account was recorded as $63 in the check register.

Instructions

1. Using the Bank Reconciliation form, help to prepare a bank reconciliation in proper form for the month ending February 28, 2018.
2. Help to prepare any journal entries necessary as a result of the bank reconciliation.