Which of the transactions in Exercise 1 would require a journal entry?

Exercise 1:

Indicate what effect (#1–4) each situation (#a–f) will have on the bank reconciliation process.

_____ a. Check no. 140 was outstanding for $200.
_____ b. $300 deposit in transit.
_____ c. $190 NSF check.
_____ d. A check written for $15 was recorded in the company’s books as $25.
_____ e. Bank collected a $1,000 note less a $50 collection fee.
_____ f. $12 bank service charge.