E5-21A. (Learning Objective 3: Classifying bank reconciliation items) The following items appear on a bank reconciliation:

1. ___ Service charge 2. ___ Deposits in transit 3. ___ Outstanding checks 4. ___ Bank error: The bank credited our account for a deposit made by another bank customer.

5. ___ Book error: We debited Cash for $200. The correct debit was $2,000.

6. ___ NSF check 7. ___ Bank collection of a note receivable on our behalf 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.