The following data were accumulated for use in reconciling the bank account of Watsons Mill for March: a. Cash balance according to the companys records at March 31, $16,085. b. Cash balance according to the bank statement at March 31, $17,350.

c. Cheques outstanding, $6,170. d. Deposit in transit, not recorded by bank, $5,100. e. A cheque for $180 in payment of an account was erroneously recorded in the cheque

register as $810. f. Bank debit memo for service charges, $35. g. NSF cheque, $400.

journalize the entry or entries that should

be made by the company.