Explain treatment of items in bank reconciliation DO IT! 7.3 (LO 3) Roger Richman owns Richman Blankets. He asks you to explain how he should treat the following reconciling items when reconciling the company's bank account. 1. Outstanding checks. 2. A deposit in transit. 3. The bank charged to the company account a check written by another company. 4. A debit memorandum for a bank service charge