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 $36 for the month of January were listed on the bank statement. b. The bank charged a $419 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement. c. A check of $74 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 that it was good when it was deposited into the account. d. A $925 deposit was recorded by the bank as $952. e. Four checks totaling $851 written during the month of January were not included with the January bank statement. f. A $95 check written to OfficeMax for office supplies was recorded as $59. g. The bank statement indicated that the bank had collected a $520 note for Wong. h. Wong recorded $809 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. Reconciling Items Book Balance Adjusted? a. b. C. d. e. 1. 9. h. Amount Added or Subtracted?