4 through 11 are based on the following information.

ABC Co. prepares a monthly bank reconciliation, resulting in adjusted bank and depositor (book) balances that are in agreement. Reconciling items may be:

I. Added to the bank balance. II. Deducted from the bank balance. III. Added to the depositors (book) balance. IV. Deducted from the depositors (book) balance.

For the following questions 5.6 through 5.12, determine whether the item described is best represented in ABC Co.s bank reconciliation by numeral I, II, III, or IV.

4 ABC Co. correctly wrote a check for insurance for $4,981 but recorded the check in its general ledger for $4,189.

5 ABC Co. wrote several checks near the end of the month that did not appear as having cleared on the bank statement that was received for that month.

6 ABC Co. deposited cash receipts totaling $31,200 in the banks night depository drawer on the April 30. This deposit did not appear on the bank statement for the month ended April 30.

8. ABC Co.s April 30 bank statement includes a credit memo for receipt by the bank of an electronic fund transfer (EFT) for $8,900, representing collection of a notes receivable for ABC Co. ABC Co. became aware of the EFT upon receipt of the bank statement.

9 ABC Co.s bank statement contained a debit memo for $25 for a check printing charge but these checks were for a different company and should have been charged to that different company.

10 Along with the bank statement, ABC Co. received a debit memo for $220 for an NSF check that had been received from a customer of ABC Co. and which was previously deposited in the bank by ABC Co.

11 ABC Co. correctly wrote a check for supplies for $1,190 but recorded the check in its general ledger for $1,910.