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, 2018.

	Date	Amount		No.	Date	Amount
Deposits:	2/4	$ 2,050	Checks:	321	2/2	$ 4,050
	2/11	1,650		322	2/8	650
	2/18	2,550		323	2/12	1,850
	2/25	3,450		324	2/19	1,550
Cash receipts:	2/26-2/28	950		325	2/27	450
				326	2/28	950
		$ 10,650		327	2/28	1,250
Balance on February 1		$ 6,150				$10,750
Receipts		10,650
Disbursements		(10,750)
Balance on February 28		$ 6,050

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

a. The ending cash balance recorded in the bank statement is $9,560. b. Cash receipts of $950 from 2/26-2/28 are outstanding. c. Checks 325 and 327 are outstanding. d. The deposit on 2/11 includes a customer's check for $450 that did not clear the bank (NSF check). e. Check 323 was written for $2,500 for advertising in February. The bank properly recorded the check for this amount. f. An automatic withdrawal for Oscar's February rent was made on February 4 for $1,100. g. Oscar's checking account earns interest based on the average daily balance. The amount of interest earned for February is $135. h. In January, one of Oscar's suppliers, Titanic Fabrics, borrowed $4,700 from Oscar. On February 24, Titanic paid $4,950 ($4,700 borrowed amount plus $250 interest) directly to Academy Bank in payment for January's borrowing. i. Academy Bank charged service fees of $125 to Oscars for the month.

2. Record the necessary cash adjustments in a journal