Entries Based on Bank Reconciliation

Which of the reconciling items listed below require an entry in the company's accounts? (None of the transactions reported by bank debit and credit memos have been recorded by the company.) Item Entry Required

1. Bank service charges, $90.

2. Check of a customer returned by bank to company because of insufficient funds, $520.

3. Check for $420 incorrectly recorded by the company as $240.

4. Check for $1,440 incorrectly charged by bank as $140.

5. Deposit in transit, $5,310.

6. Outstanding checks, $10,370

. 7. Note collected by bank, $12,600.