Cooper Advisory Services identified the following items on its October reconciliation that may require adjusting entries:
a. A deposit of $260 was recorded in Cooper's accounting records, but not on the October 31 bank statement.
b. A check for $6,430 was outstanding at October 31.
c. Included with the bank statement was a check for $250 written by Hooper Advertising Services. The bank had, in error, deducted this check from Cooper's account.
d. Bank service charges were $120.
e. An NSF check written by one of Cooper's customers in the amount of $1,290 was returned by the bank with Cooper's bank statement.

Required:
For each of these five items, prepare an adjusting entry for Cooper's journal, if any is required.