Bank reconciliation
At March 31,the balance of the Cash account according to the records of Fisher Company was $7,261.The March 31 bank statement showed a balance of $8,798.You are to prepare the bank reconciliation of Fisher Company at March 31,using the following supplementary information and as per the given format:
(a.)Deposit in transit at March 31,$6,772.
(b.)Outstanding checks: no.120,$140; no.121,$932; no.127,$307; no.134,$2,200.
(c.)Service charge by bank,$50.
(d.)A note receivable for $5,050 left by Fisher Company with bank for collection that had been collected and credited to company's account.No interest involved.
(e.)A check for $90 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 $970 worth of office equipment,correctly written in the amount of $970 but erroneously recorded in Fisher's accounting records as $790. 
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