ADJUSTING ENTRIES FROM A BANK RECONCILIATION. Cooper Advisory Services identified the following items on its October reconciliation that may require adjusting entries:

a) A deposit of $260 was recorded in Cooper’s accounting records but not on the October 31 bank statement.

b) A check for $6,430 was outstanding at October 31.

c) Included with the bank statement was a check for $250 written by Hooper Advertising Services. The bank had, in error, deducted this check from Cooper’s account.

d) Bank service charges were $120.

e) An NSF check written by one of Cooper’s customers in the amount of $1,290 was returned by the bank with Cooper’s bank statement.

REQUIRED:

For each of these five items, prepare an adjusting entry for Cooper’s journal, if any is required.