Oliver Cat Emporium had the following transactions for the month of February:

a. On February 28th, the company's Cash account has a balance of $15,120. b. The company's bank statement shows a balance on February of $15,560. c. Outstanding checks for February totaled $1,820. d. The bank collected $850 on a note receivable for Oliver Cat Emporium. e. The bank statement shows a $130 NSF check from a customer, M.G. f. A deposit was made after hours on February 28 totaling $2,045 that did not appear on the bank statement. h. There was a bank service fee of $55 on the bank statement.

Prepare the February bank reconciliation and adjusting journal entries for the Oliver Cat Emporium.