Oscars Red Carpet Store maintains a checking account with Academy Bank. Oscars sells carpet each day but makes bank deposits only once per week. The following provides information from the companys cash ledger for the month ending February 28, 2021.

	Date	Amount				No.	Date	Amount
Deposits:	2/4	$	2,200		Checks:	321	2/2	$	4,200
	2/11		1,800			322	2/8		500
	2/18		2,700			323	2/12		2,000
	2/25		3,600			324	2/19		1,700
Cash receipts:	2/26-2/28		1,100			325	2/27		300
		$	11,400			326	2/28		800
						327	2/28		1,400
Balance on February 1		$	6,300					$	10,900
Receipts			11,400
Disbursements			(10,900	)
Balance on February 28		$	6,800

Information from February's bank statement and company records reveals the following additional information:

1. The ending cash balance recorded in the bank statement is $10,350.
2. Cash receipts of $1,100 from 2/262/28 are outstanding.
3. Checks 325 and 327 are outstanding.
4. The deposit on 2/11 includes a customer's check for $300 that did not clear the bank (NSF check).
5. Check 323 was written for $2,800 for advertising in February. The bank properly recorded the check for this amount.
6. An automatic withdrawal for Oscar's February rent was made on February 4 for $1,200.
7. Oscar's checking account earns interest based on the average daily balance. The amount of interest earned for February is $150.
8. In January, one of Oscar's suppliers, Titanic Fabrics, borrowed $5,000 from Oscar. On February 24, Titanic paid $5,200 ($5,000 borrowed amount plus $200 interest) directly to Academy Bank in payment for January's borrowing.
9. Academy Bank charged service fees of $100 to Oscars for the month
10. Prepare a bank reconciliation for Oscar's checking account on February 28, 2021. (Amounts to be deducted should be indicated with a minus sign. Total entries to the same account together when entering in the bank reconciliation.)
11. Record the necessary cash adjustments. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Total entries to the same account together when entering in the journal entry worksheet.)