Bank Add Deduct (Credit) (Debit) Books Add Deduct (Debit) (Credit) Item Not Applicable Journal Entry Required No 1. Deposits in transit at the end of April 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 $520 on the books 8. NSF cheque received from customer 9. EFT collection on account not previously recorded by company 10. Interest earned on bank account