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 $44 for the month of January were listed on the bank statement. b. The bank charged a $511 check drawn on Wing Restaurant to Wong's account. The check was included in Wong's bank statement. c. A check of $90 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 $937 deposit was recorded by the bank as $973. e. Four checks totaling $1,029 written during the month of January were not included with the January bank statement. f. A $96 check written to OfficeMax for office supplies was recorded as $69. g. The bank statement indicated that the bank had collected a $625 note for Wong. h. Wong recorded $972 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