=+EX 8-15 Internal control of cash payments objs. 2, 3 Identify each of the following reconciling items as:

(a) an addition to the cash balance according to the bank statement,

(b) a deduction from the cash balance according to the bank statement,

(c) an addition to the cash balance according to the company’s records, or

(d) a deduction from the cash balance according to the company’s records.

(None of the transactions reported by bank debit and credit memos have been recorded by the company.)

1. Bank service charges, $15.