(B.) Give in general journal form the entry or entries necessary to correct Silver's accounting records as of March 31. (Explanations may be omitted; one compound journal entry is acceptable.) At March 31, the balance of the Cash account according to the records of Lowes Company was $125,568. The March 31 bank statement showed a balance of $114,828. You are to prepare the bank reconciliation of Lowes Company at March 31, using the following supplementary information and as per the given format: (a.) Deposit in transit at March 31, $16,000. (b.) Outstanding checks: no. 120,$314; no. 121,$625; no. 127 , $175; (c.) Service charge by bank, $50. (d.) A note receivable for $4,000 left by Lower Company with bank for collection that had been collected and credited to company's account. No interest involved. (e.) A check for $200 drawn by a customer, Stuart Sands, but deducted from Fisher's account by the bank and returned with the notation "NSF." (f.) Fisher's check no. 480, issued in payment of office equipment, correctly written in the amount of $519 but erroneously recorded in Fisher's accounting records as $915