1. The bank balance did not include the $10,000 of receipts for December 31, Year 2, that were deposited and recorded by the company on that day but were not recorded until January 4, Year 3, by the bank. Record the necessary Year 2 adjustments, if any.

2. The bank balance did not include the $10,000 of receipts for December 31, Year 2, that were deposited and recorded by the company on that day but were not recorded until January 4, Year 3, by the bank. Record the necessary Year 2 adjustments, if any.

3. A difference of $500 between the cash balance per books and the cash balance per bank statement arose from the Year 2 service fees charged on December 31, Year 2, by the bank. Record the necessary Year 2 adjustments, if any.

4. You receive a confirmation from a supplier indicating the receipt of a payment of $50,000 on 1/3/Year 2 while the client's payment was recorded in the cash disbursements journal at $15,000 on 12/25/Year 1. Record the necessary adjustments, if any.