a) Deposits in transit of $500 b) Outstanding cheques of $280 c) The business's erroneous under-recording of a cheque of $100 it wrote d) The bank's erroneous under-recording of a deposit of $800 e) Charges of $75 made directly by the bank to the business account with the bank f) Deposits of $85 made directly by the bank into the business account with the bank Required: Indicate how each of the items listed above would be used to adjust the business's cash balance and the bank balance to calculate the reconciled cash balance by selecting the correct answers from the dropdown menus. Item The business's cash balance The bank balance a) Deposits in transit of $500 [Select] [Select] b) Outstanding cheques of $280 [Select] [Select] c) The business's erroneous [Select] [Select] under-recording of a cheque of $100 it wrote d) The bank's erroneous under- recording of a deposit of $80 [Select] v [Select] [Select] 7 [Select] e) Charges of $75 made directly by the bank to the business account with the bank f) Deposits of $85 made directly [Select] by the bank into the business account with the bank [Select]