Requirements: 1. Prepare the bank reconciliation statement. 2. Prepare the adjustment to cash account. 3. Update all the necessary journal entries.

Mok Furniture received a bank statement for the month ended March 31, 20x1. To prepare the bank reconciliation statement, the following information was gathered: a. The bank statement indicated a balance of $2,009.82 as at March 31, 20x1. b. A cheque of $167.15 issued by a customer and deposited on March 19, 20x1 was dishonoured. c. The bank statement indicated a deposit of $380.14 which was for interest revenue. d. A deduction for bank service charge was made for $40.23. No entry had been made in the cash account. The following cheques issued by Mok Furniture had not yet been presented for pay- ment as at March 31. Cheque Number 288 312 316 317 Amount ($) 103.00 70.35 54.67 18.81 f. On March 31, the business made a bank deposit of $ 581.14 but this deposit was not listed in the bank statement. g. The bank had erroneously debited Mok Furniture's Account with $ 410.00. The bank was notified of the error. h. The cash account showed a balance of $ 2,581.37 as at March 31, 20x1