Problem 6-20A Adjustments to the cash account based on the bank reconciliation LO 6-3 Determine whether the following items included in Wong Company's January Year 1 bank reconciliation will require adjusting or correcting entries on Wong's books. When an entry is required, record it in general joumal format. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account fleld.) 2. Service charges of $93 for the month of January were listed on the bank statement b. The bank charged a $303 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement. c. A check of $96 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 it was good when it was deposited into the account. d. A $1,827 deposit was recorded by the bank as $1.810. e. Four checks totaling $1,010 written during the month of January were not included with the January bank statement. t. A $87 check written to Office Max for office supplies was recorded in the general journal as $78. g. The bank statement indicated that the bank had collected a $600 note for Wong. h. Wong recorded $1.140 of receipts on January 31, Year 1, which were deposited in the night depository of the bank. These deposits were not included in the bank statement. View transaction list Journal entry worksheet Service charges of $93 for the month of January were listed on the bank statement. Note: Enter debits before credits. Event Account Title Debit Credit a. Record entry Clear entry View general journal