Required

Determine whether the following items included in Wong Companys January Year 1 bank reconciliation will require adjusting or correcting entries on Wongs 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.)

1. Service charges of $62 for the month of January were listed on the bank statement.
2. The bank charged a $314 check drawn on Wing Restaurant to Wongs account. The check was included in Wongs bank statement.
3. A check of $91 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.
4. A $1,845 deposit was recorded by the bank as $1,830.
5. Four checks totaling $900 written during the month of January were not included with the January bank statement.
6. A $43 check written to OfficeMax for office supplies was recorded in the general journal as $34.
7. The bank statement indicated that the bank had collected a $545 note for Wong.
8. Wong recorded $1,025 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.