Required

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 journal format. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Service charges of $$50$ for the month of January were listed on the bank statement.

The bank charged a $$250$ check drawn on Wing Restaurant to Wong$$s account. The check was included in Wong$$s bank statement.

A check of $$62$ 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.

A $$990$ deposit was recorded by the bank as $$980.$

Four checks totaling $$810$ written during the month of January were not included with the January bank statement.

A $$75$ check written to OfficeMax for office supplies was recorded in the general journal as $$57.$

The bank statement indicated that the bank had collected a $$450$ note for Wong.

Wong recorded $$900$ 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.