Adjustments to the cash account based on the bank reconciliation

Required
Determine whether the following items included in Yang Company’s bank reconciliation will require adjustments or corrections on Yang’s books.
a. An $877 deposit was recorded by the bank as $778.
b. Four checks totaling $450 written during the month of January were not included with the January bank statement.
c. A $54 check written to Office Max for office supplies was recorded in the general journal as $45.
d. The bank statement indicated that the bank had collected a $330 note for Yang.
e. Yang recorded $500 of receipts on January 31, which were deposited in the night depository of the bank. These deposits were not included in the bank statement.
f. Service charges of $22 for the month of January were listed on the bank statement.
g. The bank charged a $297 check drawn on Cave Restaurant to Yang’s account. The check was included in Yang’s bank statement.
h. A check of $31 was returned by the bank because of insufficient funds and was noted on the bank statement. Yang received the check from a customer and thought that it was good when it was deposited into the account.