The following data were accumulated for use in reconciling the bank account of Commander Co. for March:

a. Cash balance according to the company’s records at March 31, $13,065.

b. Cash balance according to the bank statement at March 31, $12,750.

c. Checks outstanding, $4,170.

d. Deposit in transit, not recorded by bank, $5,100.

e. A check for $180 in payment of an account was erroneously recorded in the check register as $810.

f. Bank debit memo for service charges, $15.

Prepare a bank reconciliation, using the format shown in Exhibit 7.