RST Corporation provides the following bank statement and cash account information for February 2024:

Bank Statement (February 2024)

Description	Amount ($)
Beginning Balance	$35,000
Deposits	$40,000
Withdrawals	($25,000)
Bank Service Charges	($100)
Ending Balance	$49,900

Cash Account (February 2024)

Description	Amount ($)
Beginning Balance	$30,000
Deposit in Transit	$10,000
Outstanding Checks	$8,000
Bank Service Charges	($100)
Ending Balance	?

Prepare a bank reconciliation statement for RST Corporation's cash account as of February 29, 2024, and identify any reconciling items.