31. For each of the items below, use the following letters to identify the correct treatment in a bank reconciliation. A - Add to balance per bank B Deduct from balance per bank C Add to balance per books D - Deduct from balance per books 1. Interest income 2. Outstanding checks 3. Check written for $89, but $98 recorded in books 4. Customer's NSF check 5. Note receivable collected by bank 6. Deposit made for $70, but $700 recorded in books 7. Bank check-printing charge 8. Check written for $52, but $25 recorded in books 9. Deposits in transit D10. Bank fee for collection on note receivable 32. Which of the following methods ignores residual value initially but eventually considers it in the calculation of depreciation? A) Straight-line B) Double-declining-balance C) Group D) Production 33. Lester Company purchases a piece of equipment on Jan. 2, 20x7, for $30,000. The equipment has an estimated life of eight years or 50,000 units of production and an estimated residual value of $3,000. Lester uses a calendar fiscal year. The amount of depreciation to be recorded for 20x7, using the straight-line method, is A) S3,750. B) $3,375. C) $2,500 D) $2,250