Code A B Items Add to cash balance per books Deduct from cash balarice per books Add to cash balance per bank Deduct from cash balance per bank Does not affect the bank reconciliation D E + Answers D Items 1 A personal deposit by Jim Grider to his personal account in the amount for dividends on his General Electric ordinary shares was credited company account 2 Check for $320 correctly written and paid by the bank but incorrectly entered in the cash payments journal for $230. 3 Deposit in transit 4 Petty cash custodian has $86 in paid petty cash vouchers that have not been reimbursed 5 Bank charged a check against the company which should have been charged to another company. 6 A check for $236 was correctly paid by the bank but was incorrectly entered in the cash payments journal for $263 7 The bank statement included a credit memorandum dated March 28 2021, for $30 for the monthly interest on a 6-month, $15,000 certificate of deposit that the company owns. 8 The bank statement included a debit memorandum for $20 for the collection service on the above note and interest. 9 Bank error (The bank charged our account with another company's ched 10 The bank statement included a debit memorandum for $20 for the cd service on the above note and interest A B B