For each timing difference listed, identify whether the difference would be reported on the book side of the reconciliation or the bank side of the reconciliation. In addition, identify whether the difference would be an addition or subtraction. Is book or bank affected? Is it an addition or subtraction? Addition Timing difference a. Deposit in transit b. Bank collection c. Debit memorandum from bank d. EFT cash receipt e. Outstanding checks f $1,000 deposit erroneously recorded by the bank as $100 g Service charges h. Interest revenue i. $2,500 cash payment for rent expense erroneously recorded by the business as Bank $250 J Credit memorandum from bank