Bell Food Store Developed the Following Information in Recording Its $\begin{array}{ll}\text { Balance per books March 31 } & \$ 3,664 \\\text { Balance per bankstatement March } 31 & \$ 10,900\end{array}$

question 104

Essay

Bell Food Store developed the following information in recording its bank statement for the month of March. $\begin{array}{ll}\text { Balance per books March 31 } & \$ 3,664 \\\text { Balance per bankstatement March } 31 & \$ 10,900\end{array}$ -------------------------------------------
(1) Checks written in March but still outstanding $7,000.
(2) Checks written in February but still outstanding $3,100.
(3) Deposits of March 30 and 31 not yet recorded by bank $5,200.
(4) NSF check of customer returned by bank $1,200.
(5) Check No. 210 for $593 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $539.
(6) Bank service charge for March was $50.
(7) A payment on account was incorrectly entered in the cash payments journal and posted to the accounts payable subsidiary ledger for $824 when Check No. 318 was correctly prepared for $284. The check cleared the bank in March.
(8) The bank collected a note receivable for the company for $3,000 plus $100 interest revenue.
Instructions
Prepare a bank reconciliation at March 31.

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Definitions:

Rotator Cuff

A group of muscles and tendons that provide stability and movement to the shoulder joint.

Shoulder

A complex structure made up of several joints that combine with tendons and muscles to allow a wide range of motion to the arm.

Calcaneus

The largest bone in the foot, forming the heel and serving as a foundation for the rear part of the foot.

Lateral Collateral Ligament

A ligament located on the outer side of the knee, contributing to the joint's stability by preventing lateral (sideways) movement.