The following errors were found when the controller at West-shore Hotel was doing the March 31 bank reconciliation:
1. On March 5, West-shore recorded a payment of an account payable as $1,720. The correct amount was $1,270.
It was correctly recorded by the bank.
2. On March 19, West-shore recorded a deposit as $4,550. The correct amount was $4,250. The deposit was for the collection of an account receivable and the bank recorded it correctly.
3. On March 31, the bank recorded a deposit as $2,750. The correct amount was $5,720. This error was corrected by the bank on April 1. West-shore had correctly recorded the deposit. For each of these errors,
(a) Indicate if and how it would be shown on the bank reconciliation, and
(b) Prepare an adjusting entry for West-shore if required?