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

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

b. India 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 India Imports’ business.

e. Outstanding checks amounted to $2,600.

f. The bank collected $4,000 of India Imports’ accounts receivable. India 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 India Imports.

h. Deposits in transit were $6,200.

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