36) Outstanding checks.

a) Add to cash book balance

b) trace amount to cutoff bank statement

c) examine canceled check for proper payee, amount, and endorsement

d) trace to bank confirmation

37) Bank service charge.

a) trace to bank confirmation

b) trace amount to cutoff bank statement

c) examine canceled check for proper payee, amount, and endorsement

d) Add to bank balance

38) Deposit in transit.

a) trace to bank confirmation

b) trace amount to cutoff bank statement

c) examine canceled check for proper payee, amount, and endorsement

d) Deduct from bank balance

39) Balance per Bank.

a) trace to bank confirmation

b) trace amount to cutoff bank statement

c) examine canceled check for proper payee, amount, and endorsement

d) Add to bank balance