The following items are taken from the April 30, 1979, bank reconciliation schedule of the Porter Company. Present a journal entry required on the books of the company for each item; indicate if no adjustment is required.

(1) Outstanding checks total \(\$ 1,650\).

(2) A check drawn as \(\$ 196\) for office supplies was recorded in the appropriate journal as \(\$ 169\).

(3) Included among the checks returned by the bank was one for \(\$ 150\) drawn by the Peter Company and charged to this company in error.

(4) The deposit of April 30 of \(\$ 420\) was not included on the bank statement.

(5) A debit memorandum was included for service charges for April in the amount of \(\$ 10\).

(6) The bank collected a note of \(\$ 1,750\), including \(\$ 50\) of interest, for the company.

(7) Checks for traveling expenses of \(\$ 250\) had not been entered in the journal.

(8) A check was written and recorded on April 29 for the regular monthly salary of an office employee who had resigned on March 31. The check has been voided, but an entry to record the voiding has not been made. The monthly salary was \(\$ 600\); deductions of 8 percent for FICA taxes and \(\$ 120\) for withheld income taxes were made.