2. For each of the following items show the adjustments to be made in the bank reconciliation statement using the symbol (+) or (-) under each respective balance. Items Balance as per bank statement (+) or (-) Balance as per cash account (+) or (-) a) Bank service charge b) Deposit in transit c) Dishonoured cheque d) Unpresented cheque e) Customer paid directly to the bank f) Charge overstated by bank g) Charge understated by bank h) Deposit overstated in joumal i) Deposit understated in journal i) Payment overstated in joumal k) Payment understated in journal i) Cheque retumed to customer