Determine whether the following items in China Imports’ bank reconciliation require adjusting or correcting entries on China Imports’ books. When an entry is required, record it in general journal format.

a. The bank statement indicated that China Imports earned $60 of interest revenue.

b. China Imports’ accountant mistakenly recorded a $430 check that was written to purchase supplies as $350.

c. Bank service charges for the month were $45.

d. The bank reconciliation disclosed that $800 had been stolen from China I m ports’ business.

e. Outstanding checks amounted to $2,600.

f. The bank collected $4,000 of China Imports’ accounts receivable. China Imports had instructed its customers to send their payments directly to the bank.

g. The bank mistakenly gave Imports Inc. credit for a $800 deposit made by China Imports.

h. Deposits in transit were $6,200.

i. China Imports’ bank statement contained a $525 NSF check. China Imports had received the check from a customer and had included it in one of its bank deposits.