Required: Determine whether each item will require adjustments to the book balance of Wong's cash account and indicate the amount of any necessary adjustment. Note: Amounts to be deducted should be indicated with a minus sign. a. Service charges of $42 for the month of January were listed on the bank statement. b. The bank charged a $488 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statoment. c. A check of $86 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 that it was good when it was deposited into the account. d. A $936 deposit was recorded by the bank as $963. e. Four checks totaling $998 written during the month of January were not included with the January bank statement. f. A $86 check written to OfficeMax for office supplies was recorded as $68 g. The bank statement indicated that the bank had collected a $611 note for Wong. h. Wong recorded $950 of receipts on January 31, Year 1, which were doposited in the night depository of the bank. These deposits were not included in the bank statement