The following is a bank reconciliation for Usman company as of March 31. Balance per bank statement, March 31 Add: Deposit in transit 6,889 5,784 12,673 Less: Outstanding checks Adjusted balance, March 31 Balance per ledger, March 31 Add: Error correction* Less: NSF check Service and collection charges Adjusted balance, March 31 " misrecorded payment on account 6,119 6,554 162 6,829 Prepare the journal entry or entries needed to adjust or correct the Cash account