On February 29, 2028, Massive Ltd. had a cash balance of $16,161 in its general ledger. The bank statement from the Bank of Auditing on that date showed a balance of $24,266. A comparison of the bank statement with the cash account revealed the following: a. A deposit of $4,500 made by another company was incorrectly added to Massive's account by the Bank of Auditing. b. The bank statement included electronic collections from customers on account totaling $6,400. Massive had not recorded the EFT. c. The bank statement included service charges and debit and credit card processing fees of $150. d. Cheques outstanding on January 31 totaled $5,575. Of these, $3,500 worth cleared the bank in February. All cheques written in February cleared the bank in February e. Salaries of $6,200 were paid electronically during the month. The company has already recorded these f. An NSF cheque for $2,475 and a processing fee of $45 from a customer was returned with the statement 8. Cash receipts for February 28 recorded on the company's books were $2,200, but this amount does not appear on the bank statement. Required: Prepare a bank reconciliation for Massive Ltd. at February 29, 2028