Using the following information, list the items that will require adjustments to the accounts of Salem Co. Also, indicate which accounts will increase or decrease due to the adjustment. If an item does not require an adjustment, select "No and "No Effect" for the two dropdowns. a. The bank statement balance is $2, 597. b. The cash account balance is $2, 680. c. Outstanding checks amounted to $703. d. Deposits in transit are $732. e. The bank service charge is $25. f. Interest added to the checking account by the bank is $7. g. A check drawn for $59 was incorrectly charged by the bank as $95