The Following Information Was Used to Prepare the March 2022

The following information was used to prepare the March 2022, bank reconciliation for Sam's Store. Identify the items that require adjustment to the cash balance per books and prepare the appropriate journal entries.
1. Included with the bank statement materials was a check from Stan Kenton for $50 stamped "NSF."
2. A personal deposit by Sam Snead to his personal account in the amount of $380 for dividends on his General Motors common stock was credited to the company account.
3. The bank statement included a debit memorandum for $31 for two books of blank checks for Sam's Store.
4. The bank statement contains a credit memorandum for $27.45 interest on the average checking account balance.
5. The daily deposits of March 30 and March 31, for $3,632 and $3,215 respectively, were not included in the bank statement postings.
6. Two checks totaling $361.86, which were outstanding at the end of February, cleared in March and were returned with the March statement.
7. The bank statement included a credit memorandum dated March 28, 2022, for $54.00 for the monthly interest on a 6-month, $18,000 certificate of deposit that the company owns.
8. Four checks, #8722, #8726, #8728, #8729, totaling $5,936.65, did not clear the bank during March.
9. On March 24, 2022, Sam's Store delivered to the bank for collection a $5,400, 3-month note from Bill Becker. A credit memorandum dated March 29, 2022, indicated the collection of the note and $120.00 of interest.
10. The bank statement included a debit memorandum for $25.00 for the collection service on the above note and interest.