Please answer Part 1) and 2)

Question 3 15 MARKS The bank statement of Legends Legal Services Company showed a balance of $13,885.00 as at February 28, 2021. On February 28, 2021 Legends Legal Services Company's Cash ledger showed a balance of $10,232.00. The Accounting Assistant preparing the bank reconciliation has identified the following reconciling items: 1. A deposit of $500.00 made after banking hours on February 28th does not appear in the bank statement. 2. Cheque #260 was issued to the T&TEC in the amount of $85 but was erroneously recorded in the cash payment journal as$58.00 3. Four (4) cheques issued in August have not yet cleared the bank. These cheques are: CHQ# 251 $600, CHQ# 265 $14.75 CHQ#310 $570.00 and CHQ# 330 $1,101.00 4. Two deposits directly to the bank account as follows: Collection of note receivable from Sweeney and Associates $1,271.15 and Interest earned on account during February 6% of the bank balance. 5. Cheque from customer C. Whilder was returned NSF for $135.00 6. Service Charge by bank for the month of July $75.00 Required: 1. Prepare a bank reconciliation statement for Legends Legal Services Company as at February 28, 2021. [10 marks] 2. Prepare journal entries to update the company 15 marks) records