The Following Information Is Available for the Victor Company for Its

The following information is available for the Victor Company for its March 31 bank reconciliation:
From the March 31 bank statement:


NSF: A check from a customer,Booker Co.in payment of their account.
IN: Interest earned on the account.
From the Victor Company's accounting records:
$\text { Cash Receipts Deposited }$
$\begin{array} { | l | c | r | } \hline \text { Date } && \text { Cash Debit } \\\hline \text { March } & 7 & 4,340 \\\hline & 27 & 7,270 \\\hline & 31 & \underline { 2,090 } \\\hline & & \underline { 13,700 } \\\hline & & \\\hline & & \\\hline & & \\\hline\end{array}$
$\text { Cash Disbursements }$
$\begin{array} { | r | r | } \hline \text { Check No. } & \text { Cash Debit } \\\hline 2905 & 170 \\\hline 2906 & 3,850 \\\hline 2907 & 460 \\\hline 2908 & 1,350 \\\hline 2909 & 725 \\\hline 2910 & 340 \\\hline & 6,895 \\\hline\end{array}$

1.Based on the above information,prepare a bank reconciliation for the Victor Company.
2.Prepare the necessary general journal entries to adjust cash to the reconciled balance.