The following reconciling items are applicable to the bank reconciliation for Ellington Company. Indicate which items will result in an adjustment to the company's records. a. Outstanding cheques b. Bank debit memorandum for service charge C. EFT payment made by a customer d. Deposits in transit e. Company error in recording a cheque made out for $880 as $808 f. A bank error in clearing a cheque against Ellington Company's bank account, when the cheque was written by Wellington Company