The March bank statement showed the following for Oriole Co.: ORIOLE CO. Bank Statement March 31, 2021 Cheques and Other Debits Number Amount Deposits Date Feb. 28 Mar. 3 3470 $1,504 $2,504 4 3471 818 6 3472 1,204 1,404 375 7 3473 10 NSF 555 464 Amount $12,704W 13,704 12,886 12,686 12,311 11,756 13,016 12,112 12,572 14,386 12,072 11.469 11 3475 1,724 14 904 3477 3476 17 1,804 2,264 20 1.814 21 3474 26 3478 2,467 31 LN 2,314 3.070 1,120 1,654 43 10,349 31 3480 8,695 31 SC IN 20 8,672 Additional information: 1. The bank statement contained three debit memoranda: An NSF cheque of $555 that Oriole had deposited was returned due to insufficient funds in the maker's bank account. This cheque was originally given to Oriole by Mr. Jordan, a customer, in payment of his account. Oriole believes it will be able to collect this amount from Mr. Jordan. A bank loan payment (LN), which included $120 of interest and a $1,000 payment on the principal. (Hint: Use Notes Payable.) A service charge (SC) of $43 for bank services provided throughout the month. The bank statement contained one credit memorandum for $20 of interest (IN) earned on the account for the month. The bank made an error processing cheque #3478. No other errors were made by the bank. 2. 3. Oriole's unadjusted cash balance per its general ledger on March 31 is $6,181. Oriole's list of cash receipts and cash payments showed the following for March: Cash Receipts Date Amount Mar. 5 $1,204 10 1,724 2.264 20 1,814 14 25 2.476 31 1,014 $10,496 Total Date Mar. 3 4 6 7 13 Cash Payments Cheque No. Amount 3472 $1,404 3473 735 3474 2,314 3475 464 3476 1,804 3477 904 3478 3,570 3479 145 3480 1,654 3481 849 3482 1,114 $14,957 14 19 21 28 31 31 Total The bank portion of the previous month's bank reconciliation for Oriole Co. at February 28, 2021, was as follows: ORIOLE CO. Bank Reconciliation February 28, 2021 Cash balance per bank Add: Deposits in transit $12,704 2,504 15,208 The bank portion of the previous month's bank reconciliation for Oriole Co. at February 28, 2021, was as follows: ORIOLE CO. Bank Reconciliation February 28, 2021 Cash balance per bank Add: Deposits in transit $12,704 2,504 15,208 $2,244 Less: Outstanding cheques #3451 #3470 #3471 Adjusted cash balance per bank 1,504 818 4,566 $10,642 Prepare a bank reconciliation at March 31. (List items that increase balance as per bank & books first.) ORIOLE CO. Bank Reconciliation March 31, 2021 ORIOLE CO. Bank Reconciliation March 31, 2021 $