Classify each of the numbered reconciling items listed below under one of the following headings:

(a) an addition to the balance per depositor's records;

(b) a deduction from the balance per depositor's records;

(c) an addition to the balance per bank statement;

(d) a deduction from the balance per bank statement. (1) Deposits in transit (2) Outstanding checks (3) Customer's check deposited but returned by bank marked NSF (4) Bank service charges (5) Collection by bank of note receivable left with bank for collection in behalf of depositor

 LO6