Determine whether the following items included in Wong Companys January 2016 bank reconciliation will require adjusting or correcting entries on Wongs books. When an entry is required, record it in general journal format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a.	Service charges of $85 for the month of January were listed on the bank statement.
b.	The bank charged a $325 check drawn on Wing Restaurant to Wongs account. The check was included in Wongs bank statement.
c.	A check of $108 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 $1,259 deposit was recorded by the bank as $1,240.
e.	Four checks totaling $850 written during the month of January were not included with the January bank statement.
f.	A $72 check written to Office Max for office supplies was recorded in the general journal as $27.
g.	The bank statement indicated that the bank had collected a $530 note for Wong.
h.	Wong recorded $1,010 of receipts on January 31, 2016, which were deposited in the night depository of the bank. These deposits were not included in the bank statement.

Journal entry worksheet

Note: Enter debits before credits.

a. Service charges of $85 for the month of January were listed on the bank statement.	Service charges of $85 for the month of January were listed on the bank statement.

Event	Account Title	Debit	Credit
a.

Journal entry worksheet

Note: Enter debits before credits.

b. The bank charged a $325 check drawn on Wing Restaurant to Wongs account. The check was included in Wongs bank

Event	Account Title	Debit	Credit
b.

Journal entry worksheet

Note: Enter debits before credits.

c. A check of $108 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 acc

A check of $108 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.

Event	Account Title	Debit	Credit
c.

Journal entry worksheet

Note: Enter debits before credits.

d. A $1,259 deposit was recorded by the bank as $1,240.

Event	Account Title	Debit	Credit
d.

Journal entry worksheet

Note: Enter debits before credits.

e. Four checks totaling $850 written during the month of January were not included with the January bank statement.

Event	Account Title	Debit	Credit
e.

Journal entry worksheet

Note: Enter debits before credits.

f. A $72 check written to Office Max for office supplies was recorded in the general journal as $27.

Event	Account Title	Debit	Credit
f.

Journal entry worksheet

Note: Enter debits before credits.

g. The bank statement indicated that the bank had collected a $530 note for Wong.

Event	Account Title	Debit	Credit
g.

Journal entry worksheet

Note: Enter debits before credits.

h. Wong recorded $1,010 of receipts on January 31, 2016, which were deposited in the night depository of the bank. These deposits were not included in the bank statement.

Event	Account Title	Debit	Credit
h.