An examination of the accounting records and the bank statement of the Evans Company at 31 March provides the following information:

i The Cash account has a balance of \(\$ 6351.98\).

ii The bank statement shows a bank balance of \(\$ 3941.83\).

iii The 31 March cash receipts of \(\$ 3260.95\) were deposited in the bank at the end of that day but were not recorded by the bank until 1 April.

iv Cheques issued and mailed in March but not included among the cheques listed as paid on the bank statement were:

v A bank service charge of \(\$ 30\) for March was deducted on the bank statement.
vi A cheque received from a customer for \(\$ 185\) in payment of his account and deposited by the Evans Company was returned marked 'NSF' with the bank statement.
vii Interest of \(\$ 20.42\) earned on the business' cheque account was added on the bank statement.
viii The Evans Company discovered that cheque no. 701, which was correctly written as \(\$ 562\) for the March rent, was recorded as \(\$ 526\) in the business' accounts.
Required:
a Prepare a bank reconciliation on 31 March.
b Record the appropriate adjustments in the business' accounts. Calculate the ending balance in the Cash account.

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Cheque No. 706 Cheque No. 717 $869.38 212.00