The following pertains to Walsh Company 1. Balance per bank statement, dated March 31, $4,450. 2. Balance of Cash account on company's books at March 31, $4,459. 3. The $1,300 deposit of March 31 was not included in the bank statement. 4. Of the checks recorded as cash disbursements in March, checks totaling $1,050 have not cleared the bank. 5. Service charges for the month, $10. 6. The bank erroneously charged the company's account for a $200 check of another company with a similar name. 7. The bank credited the company's account with the $1,000 proceeds of a noninterest- bearing note that it collected for the company. 8. NSF check of $75 was returned with the bank statement. 9. The bank paid and charged to the company's account a $507 noninterest-bearing note of the company. The payment has not been recorded by the company. 10. The bookkeeper recorded a customer's check of $148 as $135. 11. The bank credited the company's account for $20 interest earned Prepare the bank reconciliation as of March 31. Prepare the necessary journal entries