Following are seven items a through g that would cause Xavier Company's book balance of cash to differ from its bank statement balance of cash.

a. A service charge imposed by the bank.

b. A check listed as outstanding on the previous period's reconciliation and still outstanding at the end of this month.

c. A customer's check returned by the bank is marked "Not Sufficient Funds. (NSF)"

d. A deposit that was mailed to the bank on the last day of the current month and is unrecorded on this month's bank statement.

e. A check paid by the bank at its correct $190 amount was recorded in error in the company's Check Register at $109.

f. An unrecorded credit memorandum indicated that bank had collected a note receivable for Xavier Company and deposited the proceeds in the company's account.

g. A check was written in the current period that is not yet paid or returned by the bank. Indicate where each item a through g would appear on Xavier Company's bank reconciliation by placing its identifying letter in the parentheses in the proper section of the form below.