Ashley and Son had the following information before preparing their bank reconciliation.
1. Balance of Cash account on company's books at March 31, $6,459.
2. Balance per bank statement, dated March 31, $6,317.
3. A customer's check for $756 was returned to the bank for non-sufficient funds.
4. A $2,150 deposit made on March 31 was not included in the bank statement.
5. Of the checks recorded as cash disbursements in March, check #1238 for $289, #1241 for $658, and
#1257 for $392 have not cleared the bank.
6. The bank posted in the company's account a $1,700 proceeds of a non-interest-bearing note that it
collected for the company.
7. The bank statement included a monthly service charge of $275.
Based on the above information, record any required journal entries to correct Ashley and Son's cash
account on company's books at March 31st