15. Which of the following would be a reconciling item on the bank side of the reconciliation? A) Collection of note receivable for $1,000 B) Nonsufficient funds cheque for $75 C) Service fee of $20 D) Bank recorded a $2,000 deposit as $200 E) None of the above. 16. A record of an employee's hours worked, gross pay, deductions, net pay, and certain personal information about the employee is an employee's: A) Time card. B) Federal tax record. C) Revenue Canada record. D) Individual earnings record. E) T-4 earnings record. 17. A tax levied by the federal government and used to pay the cost of the employment programs is a: A) Periodic employment tax. B) Federal employment tax. C) Provincial employment tax. D) Joint employment tax. E) Contribution employment tax. 18. Payments by an employer, in addition to wages and salaries, that are made to acquire employee benefits such as group insurance coverage, are known as: A) Federal voluntary benefits. B) Employee fringe benefits. C) Payroll taxes. D) Employee withholding taxes. E) None of the above. 19. If the payroll bank account has a $210 balance because an employee's payroll cheque has not cleared, the $210 should appear: A) On the balance sheets as a current asset. B) On the balance sheet as a current liability. C) On the income statement as an expense. D) On the balance sheet as a current asset and on the income statement as an expense. E) On none of the foregoing