The information below (under "Items") is available for Delta Company as of April 30. For each of the 7 items below, indicate (a) where you should include the item on the bank reconciliation dated April 30 - select your response ("A" or "B" or "C" or "D") in the "Where?" column; and (b) indicate whether or not the item requires a journal entry to be recorded by Delta Company by selecting either "Yes" or "No" in the "Adjusting Entry Required?" column ("Yes" means that a journal entry would be required, "No" means that a journal entry would NOT be required). Scroll down for the Extra Credit Question. Bank Statement Balance 143,000.00 Add: A X,XXX XX,XXX Deduct: B X,XXX Book Balance 114,700.00 Add: C X,XXX XX,XXX Deduct: D X,XXX Adjusted Bank Balance $ XX,XXX Adjusted Book Balance $ XX,XXX Items Where? Adjusting entry required? a. A check that Delta wrote for $2,600.00 and that cleared the bank statement was incorrectly recorded by Delta as $2,400.00. The check was for advertising. D Yes b. A night deposit made by Delta on April 30 after the bank closed in the amount of $14,000.00. A No c. In April the bank deducted a service charge (fee) for $100.00. D Yes d. Outstanding checks totaled $7,300.00 B No e. The bank collected a note for Delta for $36,400.00. C Yes f. An NSF check for $1,500.00 from a customer, Bill Jones, was returned with the statement. D Yes g Interest earned on the April cash balance in the bank of $400.00. C Yes