From among the choices below, select the proper treatment for each of the following items when reconciling a bank account:

1. ADD TO BALANCE PER BANK STATEMENT
2. DEDUCT FROM BALANCE PER BANK STATEMENT
3. ADD TO BALANCE PER DEPOSITORS RECORDS
4. DEDUCT FROM BALANCE PER DEPOSITORS RECORDS

1. OUTSTANDING CHECKS

2. CHECK DRAWN FOR $1000 IS CHARGED AS $100

3. BANK SERVICE CHARGES

4. A CUSTOMERS CHECK IS RETURNED FOR LACK OF SUFFICIENT FUNDS

5. DEPOSIT IN TRANSIT NOT RECORDED BY BANK