4.4

Adjusting Entries from a Bank Reconciliation Hawk Enterprises identified the following items on its January reconcilation that may require adjusting entries: a. A deposit of $723 was recorded in Hawk's accounting records, but not on the lanuary 31 bank statement. b. A check for $5,444 was outstand ing at January 31 . c. Ineluded with the bank statement was a check for $300 written by Hooper Advertiking Services. The bank had, in erroc, deducted this check from Hawk's account. d. Bank service charges were $250. e. An NSF check written by one of Hawk's customers in the amount of $869 was returned by the bank with Hawk's bank staternent. This customer was paying for merchandise originally purchased on account. For each of these five items, prepare an adjusting entry for. Hawk's journal, if any is required. if no entry is required, select "No entry required' and leave the amoun boxes blank. If an amount box does not require an entry, leave it blank