A. Robetto is preparing its bank reconciliation and discovers the following items:

i Outstanding cheques ii Deposits in transit iii Deposits made directly by the bank into business account with the bank iv Charges made directly by the bank to the business account with the bank v The bank's erroneous under-recording of a deposit vi The business' erroneous under-recording of a cheque it wrote.

Required:

Indicate how each of these items would be used to adjust:

a the business' cash balance or b the bank balance to calculate the reconciled cash balance.