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 check NSF check Bank service charge

Cost of printed checks Bank error that decreased bank balance Deposit in transit Bank collection Customer check returned because of unauthorized signature Book error that increased balance of Cash account