For each item that follows, select Yes$/$No in the appropriate columns to indicate whether the item should be added to or deducted from the book or bank balance of September, or whether it should not appear on the reconciliation. If the book balance is to be adjusted, select Dr$.$ or Cr$.$ in the Must Adjust column to indicate whether the Cash balance should be debited or credited.

$\backslash$table$[[,,$Bank Bala,September,,ance of $S_1,,$Not Shown$],[,,$Add,Deduct,Add,Deduct,$\backslash$table$[[$Must$],[$Adjust$]],\backslash$table$[[$on the$],[$Reconciliation$]]],[1.,$Interest income earned on the account.,$,-3,,,,],[2.,$Deposit made on September $30$ after the bank was closed.,,,,,,$],[3.,\backslash$table$[[$Cheques outstanding on August $31$ that cleared the bank in$],[$September$.]],,,,,,],[4.,\backslash$table$[[$NSF cheque from customer returned on September $15$ but not$],[$recorded by the company.$]],,,,,,],[5.,$Cheques written and mailed to payees on September $30.,,,,,,],[6.,\backslash$table$[[$Deposit made on September $5$ that was processed on$],[$September $8.]],,,,,,],[7.,$Bank service charge.,,,,,,$],[8.,$Cheques written and mailed to payees on October $5.,,,,,,],[9.,\backslash$table$[[$Cheques written by another company but charged against the$],[$company$\text{'}$s account in error.$]],,,,,,],[10.,\backslash$table$[[$Customer payment through electronic fund transfer received in$],[$the bank but not recorded in the company's books.$]],,,,,,],[11.,$Bank charge for collection of electronic fund transfer in Item $10.,,,,,,],[12.,\backslash$table$[[$Cheque written against the account and cleared by the bank;$],[$not recorded by the bookkeeper.$]],,,,,,]]$