Hawk Enterprises identified the following items on its January,r reconciliaLion that may require adjusting entries:
a. A deposit of $1,190 was recorded in Hawk’s accounting records. but not on the January 31 bank statement.
b. A check for $3.31 was outstanding at January 31.
c. Included with the bank statement was a check for $560 written by Eagle Corporation. The bank had in error, deducted this check from Hawk’s account.
d. Bank service charges were $371.
e. An NSF check written by one of Hawk’s customers in the amount of $1,150 was returned by the bank with Hawk’s bank statement. This customer was paying for merchandise originally purchased on account.
Required:
For each of these five items, prepare an adjusting entry for Hawk’s jaumai1 if any is required.
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