For each of the items in the following list, identify where it is included on a bank reconciliation: 1. EFT payment made by a customer 2. Bank debit memorandum for service charges 3. Outstanding cheques from the current month 4. Bank error in recording a $1,779 deposit as $1,977 5. Outstanding cheques from the previous month that are still outstanding 6. Outstanding cheques from the previous month that are no longer outstanding 7. Bank error in recording a company cheque made out for $160 as $610 8. Bank credit memorandum for interest revenue 9. Company error in recording a deposit of $160 as $1,600 Decrease to bank balance Increase to company cash balance Decrease to company cash balance Not included in the bank reconciliation Increase to bank balance 10. Bank debit memorandum for a customer's NSF cheque 11. Deposit in transit from the current month 12. Company error in recording a cheque made out for $630 as $360