Problem 6-20A Adjustments to the cash account based on the bank reconciliation LO 6-3 Determine whether the following items included in Wong Company's January Year 1 bank reconciliation will require adjusting or correcting entries on Wong's books. When an entry is required, record it in general journal format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Service charges of $50 for the month of January were listed on the bank statement. b. The bank charged a $250 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement. c. A check of $62 was returned to the bank because of insufficient funds and was noted on the bank statement. Wong received the check from a customer and thought it was good when it was deposited into the account. d. A $990 deposit was recorded by the bank as $980. e. Four checks totaling $810 written during the month of January were not included with the January bank statement. f. A $75 check written to Office Max for office supplies was recorded in the general journal as $57. g. The bank statement indicated that the bank had collected a $450 note for Wong. h. Wong recorded $900 of receipts on January 31, Year 1, which were deposited in the night depository of the bank. These deposits were not included in the bank statement. Journal entry worksheet A check of $62 was returned to the bank because of insufficient funds and was noted on the bank statement. Wong received the check from a customer and thought it was good when it was deposited into the account. Note: Enter debits before credits. Event Account Title Debit Credit C. Journal entry worksheet Four checks totaling $810 written during the month of January were not included with the January bank statement. Note: Enter debits before credits. Event Account Title Debit Credit e. Journal entry worksheet A $75 check written to Office Max for office supplies was recorded in the general journal as $57. Note: Enter debits before credits. Event Account Title Debit Credit f. Journal entry worksheet The bank statement indicated that the bank had collected a $450 note for Wong. Note: Enter debits before credits. Event Account Title Debit Credit g. Journal entry worksheet Wong recorded $900 of receipts on January 31, Year 1, which were deposited in the night depository of the bank. These deposits were not included in the bank statement. Note: Enter debits before credits. Event Account Title Debit Credit h