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The bank portion of last month's bank reconciliation for Cullumber Ltd. at February 28 was as follows: CULLUMBER LTD. Bank Reconciliation February 28 Cash balance per bank Add: Deposits in transit $17,882 3,134 21,016 Less: Outstanding cheques #3451 #3470 Reconciled cash balance $1,974 2,119 4,093 $ 16,923 The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at February 28. The March bank statement showed the following: Amounts Added to Account (Credits) Balance 17,882 15,908 19,042 3,134 CULLUMBER LTD. Bank Statement March 31 Amounts Deducted from Date Description Account (Debits) Feb. 28 Opening balance Mar. 1 Cheque, No. 3451 1,974 1 Deposit 2 Cheque, No. 3470 2,119 4 Deposit 9 Cheque, No. 3471 1,676 10 Returned cheque-NSF, J. Mustafa 875 10 NSF fee 35 15 EFT, loan payment 1,221 19 Cheque, No. 3472 1,743 26 Deposit 31 EFT, collection on account from M. Boudreault 31 Bank service charges and credit card fees 89 1,971 16,923 18,894 17,218 16,343 16,308 15,087 13,344 16,621 3,277 612 17,233 17,144 Cullumber's cash receipts and payments for the month of March showed the following: Cash Receipts Date Amount Mar. 4 $1,971 26 3,277 31 3,992 $9,240 Cash Payments Date Number Amount Mar. 7 3471 $1,676 15 3472 1,473 29 3473 4,926 $8,075 Additional information: 1. The EFT loan payment should have been recorded by the company on March 15, but this entry was missed. The payment included $84 of interest and a $1,137 payment on the loan principal. 2. The bank made an error processing cheque #3472. 3. The EFT collection was not previously recorded. 4. Bank service charges and credit card fees totalling $89 were not previously recorded. Prepare the bank reconciliation at March 31. (List items that increase balance as per bank & books first.) YAP LTD. Bank Reconciliation March 31 Balance per bank statement 17144 Add Deposits in transit 3992 Error in recording cheque #3472 270 4262 21406 Less Outstanding cheques No. 3473 4926 Reconciled cash balance per bank 16480 Balance per books 18452 Add EFT collection-Boudreault 612 17840 Less EFT loan payment 1221 NSF cheque and fee-Mustafa 910 Service charges 89 2220 Reconciled cash balance per books 15620