Oscar Myer receives the March bank statement for Jam Enterprises on April 11, 2018

Oscar Myer receives the March bank statement for Jam Enterprises on April 11, 2018. The March 31 bank statement shows an ending cash balance of $67,566. A comparison of the bank statement with the general ledger Cash account, No. 101, reveals the following.

1. O. Myer notices that the bank erroneously cleared a $500 check against his account in March that he did not issue. The check documentation included with the bank statement shows that this check was actually issued by a company named Jam Systems.
2. On March 25, the bank lists a $50 charge for the safety deposit box expense that Jam Enterprises agreed to rent from the bank beginning March 25.
3. On March 26, the bank lists a $102 charge for printed checks that Jam Enterprises ordered from the bank.
4. On March 31, the bank lists $33 interest earned on Jam Enterprises' checking account for the month of March.
5. O. Myer notices that the check he issued for $128 on March 31, 2018, has not yet cleared the bank.
6. O. Myer verifies that all deposits made in March do appear on the March bank statement.
7. The general ledger Cash account, No. 101, shows an ending cash balance per books of $68,057 as of March 31 (prior to any reconciliation).

Bank reconciliation for Jam Enterprises for the month ended March 31, 2018 and prepare the necessary journal entries.