The following reconciling items are applicable to the bank reconciliation for Ellington Company. Indicate which items will require a journal entry. 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.