Which of the reconciling items listed below require an entry in the company's accounts? $($None of the transactions reported by bank debit and credit memos have been recorded by the company.$)$

Item

Entry Required

Bank service charges, $$50.$

Check of a customer returned by bank to company because of insufficient funds, $$520.$

Check for $$345$ incorrectly recorded by the company as $$435.$

Check for $$200$ incorrectly charged by bank as $$2,000.$

Deposit in transit, $$4,250.$

Outstanding checks, $$5,420.$

Note collected by bank, $$5,300.$