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The following items appear on a bank reconciliation

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The following items appear on a bank reconciliation:    1. — Service charge    2.

— Book error: We debited Cash for $100. The correct debit was $1,000.

    3. — NSF check

    4. — Bank collection of a note receivable on our behalf

    5. — Deposits in transit

    6. — Bank error: The bank credited our account for a deposit made by another bank customer.

    7. — Outstanding checks

Classify each item as (a) an addition to the bank balance, (b) a subtraction from the bank balance, (c) an addition to the book balance, or (d) a subtraction from the book balance.

 
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