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

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Accounting

For which of the following bank reconciliation adjustments would an adjusting entry not be necessary?
Multiple Choice
An error in which the company's accountant recorded a check as $235 that was written correctly for $253.
An error in which the bank charged the company $83 for a check that had been written by another account holder.
All of these answer choices would require adjusting journal entries.
A check for $37 deposited during the month, but returned for non-sufficient funds.
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