Determine whether the following items included in Wong Company's January bank reconciliation will require adjustments on Wong's

books and indicate the amount of any necessary adjustment.

Note: Deductible amounts should be indicated with minus sign.

a$.$ Service charges of $$28$ for the month of January were listed on the bank statement.

b$.$ The bank charged a $$325$ check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement.

c$.$ A check of $$57$ was returned to the bank because of insufficient funds and was noted on the bank statement. Wong received the

check from a customer and thought that it was good when it was deposited into the account.

d$.$ A $$916$ deposit was recorded by the bank as $$961.$

e$.$ Four checks totaling $$657$ written during the month of January were not included with the January bank statement.

f$.$ A $$79$ check written to Office Max for office supplies was recorded in the general journal as $$97.$

g$.$ The bank statement indicated that the bank had collected a $$389$ note for Wong.

h$.$ Wong recorded $$605$ of receipts on January $31$ that were deposited in the night depository of the bank. These deposits were not

included in the bank statement.