Use the data from Exercise 4-27B to make the journal entries that McCall should record on February 28 to update his Cash account. Include an explanation for each entry.

Data from Exercise 4-27B

Harry McCall operates a roller skating center, McCall Rinks. He has just received the company’s monthly bank statement at February 28 from Ridgeway National Bank, and the statement shows an ending balance of $755. Listed on the statement are an EFT rent collection of $305, a service charge of $7, two NSF checks totaling $120, and a $9 charge for printed checks. In reviewing his cash records, McCall identifies outstanding checks totaling $612 and a February 28 deposit in transit of $1,775. During February, he recorded a $270 check for the salary of a part-time employee as $27. McCall’s Cash account shows a February 28 cash balance of $1,992. How much cash does McCall actually have at February 28, 2018?