View Policies Current Attempt in Progress Identify which of the following reconciling items would require an adjusting entry to be made by Cullumber Company, Deposits in transit totaled $4,000. 2. A check written to the company for $500 by Crane Company was returned NSF 3. The bank charged the company $65 for printing checks. 4. Outstanding checks totaled $1,850. 5. A debit memorandum reported an EFT of $178 to Paco Utilities