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Identify Which of the Following Reconciling Items Would Require an Adjusting

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Essay

Identify which of the following reconciling items would require an adjusting entry to be made by Farrell Company.
1. Deposits in transit totaled $2,000.
2. A check written to the company for $350 by Harder Company was returned NSF.
3. The bank charged the company $46 for printing checks.
4. Outstanding checks totaled $1,667
5. A debit memorandum reported an EFT of $178 to Paco Utilities


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