Questions: Which of the following information will not require a journal entry to the CTR company books? Outstanding checks 27,369 Wire transfer fee 75 Fee of 45 for NSF check Check printing charge 136

The answer is the first one: Outstanding checks $27,369.

Explanation for each option:

1. Outstanding checks $27,369: Outstanding checks are checks that have been written and recorded in the company's books but have not yet been cleared by the bank. Since these checks have already been recorded in the company's books when they were issued, they do not require a new journal entry. They are simply a timing difference between the company's records and the bank statement.

2. Wire transfer fee $75: This fee is an expense that the company incurs for a wire transfer service. It requires a journal entry to record the expense in the company's books, typically as a debit to an expense account and a credit to cash or bank account.

3. Fee of $45 for NSF check: An NSF (Non-Sufficient Funds) check fee is charged when a check deposited by the company bounces due to insufficient funds in the payer's account. This fee needs to be recorded as an expense in the company's books, requiring a journal entry.

4. Check printing charge $136: This is an expense incurred for printing checks and needs to be recorded in the company's books. A journal entry is required to record this expense, typically as a debit to an expense account and a credit to cash or bank account.

In summary, outstanding checks do not require a new journal entry, while the other items listed are expenses that need to be recorded in the company's books.