Exercise 9.5 (Static) Analyzing bank reconciliation items. LO 9-5, 9-6 At Pleasonton Delivery and Courier Service, the following items were found to cause a difference between the bank statement and the firm's records. Indicate whether each item will affect the bank balance or the book balance when the bank reconciliation statement is prepared. Also indicate which items will require an accounting entry after the bank reconciliation is completed: 1. A deposit in transit. 2. A debit memorandum for a dishonored check. 3. A credit memorandum for a promissory note that the bank collected for Pleasonton An error found in Pleasonton's records that involves the amount of a check. The firm's checkbook 4. and general journal indicate $808 as the amount, but the canceled check itself and the listing on the bank statement show that $880 was the actual sum. 5. An outstanding check. 6. A bank service charge. 7. A check issued by another firm that was charged to Pleasonton's account by mistake