13. The following items could appear on a bank reconciliation: a) Outstanding checks b) Deposits in transit c) NSF check d) Bank collection of our note receivable e) Interest earned on bank balance f) Service charge g) Book error: We credited Cash for $200. The correct amount was $2,000. h) Bank error: The bank decreased our account for a check written by another customer.

Requirement

R1. Classify each item as (1) an addition to the book balance, (2) a subtraction from the book balance, (3) an addition to the bank balance, or (4) a subtraction from the bank balance.