Brief Exercise 205 The following reconciling items are applicable to the bank reconciliation for the Gunselman Company. Indicate how each item should be shown on a bank reconciliation a Outstanding checks. Deducted from the balance per bank b. Bank credit memorandum for collecting a note for the depositor. Added to the balance per books Bank debit memorandum for service charge. Deducted from the balance per books d. Deposit in transit Added to the balance per bank