15a. Indicate whether the following bank reconciliation items should be (1) added to the bank statement balance, (2) deducted from the bank statement balance, (3) added to the ledger account balance, or (4) deducted from the ledger account balance:

a. Bank service charge

b. NSF check

c. Deposit in transit

d. Outstanding check

e. Bank error charging companys account with another companys check

f. Difference of $270 in amount of check written for $410 but recorded by the company as $140

15b. Which of the items listed require a journal entry on the companys books?