The following items were included in Wong Company's January Year 1 bank reconciliation. Required: Determine whether each item will require adjustments to the book balance of Wong's cash account and indicate the amount of any necessary adjustment. Note: Amounts to be deducted should be indicated with a minus sign. a. Service charges of $24 for the month of January were listed on the bank statement. b. The bank charged a $279 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement c. A check of $49 was returned to the bank because of insufficient funds and was noted on the bank statement. Wong recelved the check from a customer and thought that it was good when it was deposited into the account. d. A $914 deposit was recorded by the bank as $941. e. Four checks totaling $555 written during the month of January were not included with the January bank statement. 4. A $84 check written to OfficeMax for office supplies was recorded as $48. 9. The bank statement indicated that the bank had collected a $319 note for Wong. h. Wong recorded $497 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