The following information was available to reconcile Golf Company's book balance of cash with its bank statement balance as of February 28:

a. After all posting was completed on February 28, the company's Cash account had a \(\$ 7,180\) debit balance, but its bank statement showed a \(\$ 9,415\) balance.

b. Checks No. 217 for \(\$ 365\) and No. 222 for \(\$ 709\) were outstanding on the January 31 bank reconciliation. Check No. 222 was returned with the February canceled checks, but Check No. 217 was not.

c. In comparing the canceled checks returned with the bank statement with the entries in the accounting records, it was found that Check No. 297 for the purchase of office equipment was correctly drawn for \(\$ 724\) but was entered in the accounting records as though it were for \(\$ 742\). It was also found that Check No. 331 for \(\$ 482\) and Check No. 333 for \(\$ 240\), both drawn in February, were not among the canceled checks returned with the statement.

d. A credit memorandum enclosed with the bank statement indicated that the bank had collected a \(\$ 3,600\) noninterest-bearing note for the concern, deducted a \(\$ 36\) collection fee, and had credited the remainder to the concern's account.

e. A debit memorandum for \(\$ 464\) listed a \(\$ 452\) NSF check plus a \(\$ 12 \mathrm{NSF}\) charge. The check had been received from a customer, Jan Bellors, and was among the canceled checks returned.

f. Also among the canceled checks was an \(\$ 18\) debit memorandum for bank services. None of the memoranda had been recorded.
g. The February 28 cash receipts, \(\$ 1,952\), were placed in the bank's night depository after banking hours on that date and their amount did not appear on the bank statement.
\section*{Required}
1. Prepare a bank reconciliation for the company.
2. Prepare entries in general journal form to bring the company's book balance of cash into conformity with the reconciled balance.