Oscar's Red Carpet Store maintains a checking account with Academy Bank. Oscar's sells carpet each day but makes bank deposits only once per week. The following provides information from the company's cash ledger for the month ending February 28, 2021.

Date Amount No. Date Amount
Deposits: 2/4 $2,500 Checks: 321 2/2 $4,500
2/11 2,100 322 2/8 550
2/18 3,000 323 2/12 2,300
2/25 3,900 324 2/19 2,000
Cash receipts: 2/26-2/28 1,400 325 2/27 350
326 2/28 850
$12,900 327 2/28 1,700
Balance on February 1 $ 6,600 $12,250
Receipts 12,900
Disbursements (12,250)
Balance on February 28 $7,250

Information from February's bank statement and company records reveal the following additional information:
a. The ending cash balance recorded in the bank statement is $12,795.
b. Cash receipts of $1,550 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 $250 that did not clear the bank (NSF check).
e. Check 323 was written for $2,800 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 $1,200.
g. Oscar's checking account earns interest based on the average daily balance. The amount of interest earned for February is $195.
h. In January, one of Oscar's suppliers, Titanic Fabrics, borrowed $5,900 from Oscar. On February 24, Titanic paid $6,100 ($5,900 borrowed amount plus $200 interest) directly to Academy Bank in payment for January's borrowing.

Required:
Record the necessary cash adjustments. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Total entries to the same account together when entering in the journal entry worksheet.)"