For each of the items in the following list, identify where it is included on a bank reconciliation: Decrease to bank balance Decrease to company cash balance Increase to bank balance Increase to company cash balance Not included in the 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. 7. Outstanding cheques from the previous month that are no longer outstanding. 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. 10. Bank debit memorandum for a customer's NSF cheque. 11. Deposit in transit from the current month. 12. Companv error in recordine a cheque made out for $630 as $360