Problem 4-21A (Algo) Adjustments to the cash account based on the bank reconciliation LO 4-3 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. (Deductible amounts should be indicated with minus sign.) a. Service charges of $38 for the month of January were listed on the bank statement. b. The bank charged a \$442 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement. c. A check of $78 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 $924 deposit was recorded by the bank as $942. e. Four checks totaling $902 written during the month of January were not included with the January bank statement. f. A \$37 check written to Office Max for office supplies was recorded in the general journal as \$73. g. The bank statement indicated that the bank had collected a $555 note for Wong. h. Wong recorded $863 of receipts on January 31 that were deposited in the night depository of the bank. These deposits were not included in the bank statement