61.0.3) Ten items that may or may not be involved in the bank reconciliation process for April are listed in the following table: Bank Books Add Deduct Add Deduct Not Journal Entry Item (Credit) (Debit) (Debit) (Credit) Applicable Required Deposits in transit at the end of April No 2. Deposits in transit at the beginning of April that cleared the bank in April 3. Outstanding cheques at the beginning of April that cleared the bank in April 4. Outstanding cheques at the end of April 5. Bank service charges 6. Deposit of $400 made in error by the bank to the company's account 7. Cheque written for $250 recorded in error as 5520 on the bool 8. NSF cheque received from customer 9. EFT collection on account not previously recorded by company 10. Interest earned on bank account Instructions Complete the table above, identifying where each item should be included on a bank reconciliation prepared for the month of April. Insert a check mark() in the appropriate column indicating whether the item should be added to, or deducted from the bank or the bookes. If the itern should not be included in the bank reconciliation write "NAfor not applicable. Finally, indicate whether the item will require a journal entry on the company books by writing "yes" or "no" in the last column. The first item has been done for you as an example, Collate deposits in transit and outstanding cheques