The following information is for Allarco Inc.: Balance per the bank statement dated February 28, 2014 is $40,350. Balance of the Cash account on the company books as of February 28, 2014 is $38,805. Bank deposit on February 28, 2014 for $800 does not appear on the bank statement. Included with the bank statement was an NSF cheque for $250 that had been received from a customer in payment of his account. The bank had collected a $250 note. Included with the bank statement was a $35 credit memorandum for interest earned on the bank account during the month. Cheque #178, for office supplies in the amount of $415, was recorded in the Cash Disbursements Journal incorrectly as $145. Cheques written that had not cleared the bank by February 28, 2014 were: #199 : $850 #201 : $900 #186 : $850 Bank service charges for the month amount to $20. Prepare a bank reconciliation statement as of February 28, 2014, as well as the necessary adjusting journal entries. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan