Which of the Following Adjustments Reflected on a Bank Reconciliation

Multiple Choice

Which of the following adjustments reflected on a bank reconciliation would not require an adjusting journal entry?

A) An error in which the company's accountant recorded a check as $235 that was written correctly for $253.
B) A check for $37 deposited during the month,but returned for non-sufficient funds.
C) An error in which the bank charged the company $83 for a check that had been written by another account holder.
D) All of these answer choices would require adjusting journal entries.