Hawk Enterprises identified the following items on its January reconciliation that may require adjusting entries:

a. A deposit of $1,190 was recorded in Hawk's accounting records, but not on the January 31 bank statement.

b. A check for $3,371 was outstanding at January 31.

c. Included with the bank statement was a check for $560 written by Eagle Corporation. The bank had, in error, deducted this check from Hawk's account.

d. Bank service charges were $375.

e. An NSF check written by one of Hawk's customers in the amount of $1,150 was returned by the bank with Hawk's bank statement. This customer was paying for merchandise originally purchased on account.

Required:

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