The following information was used to prepare the March 31, 2024, bank reconciliation for Garcia Machine Works: 1. Included with the bank statement materials was a cheque from Steven Garcia for $58 stamped "NSF." 2. A personal deposit by Ted Garcia to his personal account in the amount of $390 for dividends on his Bank of Montreal common shares was credited to the company account. 3. The bank statement included a debit memorandum for $40 for four books of blank cheques for Garcia Machine Works. 4. The bank statement contains a credit memorandum for $69.75 interest on the average chequing account balance 5. The daily deposits of March 30 and March 31, for $3,452 and $3,215 respectively, were not included in the bank statement postings. 6. Two cheques totalling $361,86, which were outstanding at the end of February, cleared in March and were returned with the March statement. 7. The bank statement included a credit memorandum dated March 28,2024 , for $84.00 for the monthly interest on a sixmonth, $16,800 guaranteed investment certificate that the company owns. B. Four cheques, \#8712, \#8716, \#8718, #8719, totalling $5,558.65, did not clear the bank during March. 9. On March 24, 2024, an EFT for $4,300 was received from Brian Lee as a payment on account. The receipt of funds was determined from a review of the March bank statement. 10. The bank statement included a debit memorandum for $38 for monthly service charges. Identify the items that require adjustment to the cash balance per books and prepare the appropriate journal entries. (Credit account titles are aufomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account tities and enter O for the amounts. Round answers to 2 decimal places, e.8. 52.75.J