The Accountant Prepared the Firm's Bank Reconciliation and Noted the Following

The accountant prepared the firm's bank reconciliation and noted the following adjustments to the company records for its chequing account.In the table below,indicate the impact on the accounting equation of recording the various adjusting journal entries for these items by inserting an "I" for increase or "D" for decrease.It is possible that an adjustment both increases and decreases an element of the accounting equation,as in the case of the first adjustment which has been completed as an example.

$\begin{array}{llr}&&&\text { Stockholders } \\ \underline{\text { Adiustments to Company Records }} & \underline{ \text { Assets }} & \underline{\text { Laibilities }}& \underline{\text { Equity }}\\ \text { 1. NSF cheques } &\text { I. D }\\ \text {2. Cheque for utilities recorded twice by the } &\\ \text { company } &\\ \text { 3. Interest earned } &\\ \text { 4. Bank service charges} &\\ \text {5. Bank debit memos for payment of rent } &\\ \text { 6. Bank credit memos for collection of a note } &\\ \text { receivable } &\\\end{array}$