For Which of the Following Bank Reconciliation Adjustments Would an Adjusting

Multiple Choice

For which of the following bank reconciliation adjustments would an adjusting journal entry not be necessary?

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