L0 4-2 Problem'4-21 Adjustments to the cash account based on the bank reconciliation CHECK FIGURE Required b\" "0 M adjustment Determine whether the following items included in Sung Company's bank reconciliation will re- V quire adjusting or correcting entries on Sung's books. _ a. Service charges of $30 for the month of January were listed on the bank statement. . b. The bank charged a $350 check drawn on Yung Restaurant to Sung's account. The check was included in Sung's bank statement. 5 e. A check of $62 was returned to the bank because of insufcient funds and was noted on the 1 bank statement. Sung received the check from a customer and thought that it, was good when it was deposited into the account. Internal Controls, Accounting for Cash, and Ethics 157 ' d. A $982 deposit was recorded by the bank as $928. . Four checks totaling $725 written during the month of January were not included with the January bank statement. l'. A $65 check written to Ofce Max for ofce supplies was recorded in the general journal as $56. .1 g. The bank statement indimted that the bank had collected a 3450 note for Sung. 3h. Sung recorded $700 of receipts on January 31, 2014, which was deposited in the night - depository of the bank. These deposits were not included in the bank statement