Each of the items in the following list must be accounted for in the bank reconciliation. Next to each item, enter the appropriate letter from the following possible treatments:
(a) Bank side of reconciliation-add the item;
(b) Bank side of reconciliation-subtract the item;
(c) Book side of reconciliation-add the item;
(d) Book side of reconciliation-subtract the item.
_____________ Outstanding cheque
_____________ NSF cheque
_____________ Bank service charge
_____________ Cost of printed cheques
_____________ EFT receipt
_____________ Bank error that decreased the bank balance
_____________ Deposit in transit
_____________ Bank collection
_____________ EFT payment
_____________ Customer cheque returned because of unauthorized signature
_____________ Book error that increased balance of cash account