Determine whether the following items included in Sung Company's bank reconciliation will require adjusting or correcting entries on Sung's books. When an entry is required, record it in general journal format.
a. Service charges of $30 for the month of January were listed on the bank statement.
b. The bank charged a $350 check drawn on Yung Restaurant to Sung's account. The check was included in Sung's bank statement.
c. A check of $62 was returned to the bank because of insufficient funds and was noted on the bank statement. Sung received the check from a customer and thought that it was good when it was deposited into the account.
d. An $982 deposit was recorded by the bank as $928.
e. Four checks totaling $725 written during the month of January were not included with the January bank statement.
f. A $65 check written to Office Max for office supplies was recorded in the general journal as $56.
g. The bank statement indicated that the bank had collected a $450 note for Sung.
h. Sung recorded $700 of receipts on January 31, 2013, which was deposited in the night depository of the bank. These deposits were not included in the bank statement.