21. Which of the following items that appear on the bank reconciliation do NOT require a journal entry to be recorded in the company's accounting books? a. bank service charges b. deposits in transit c. checks returned for insufficient funds (NSF checks) d. check written for $630, erroneously noted as $360 on company records

22. Which of the following items should be added to the balance sheet according to company records in a bank reconciliation? a. bank service charges b. outstanding checks c. deposits in transit d. receivable notes collected by the bank