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

a b c d 1. OUTSTANDING CHECKS

a b c d 2. CHECK DRAWN FOR $1000 IS CHARGED AS $100

a b c d 3. BANK SERVICE CHARGES

a b c d 4. A CUSTOMERS CHECK IS RETURNED FOR LACK OF SUFFICIENT FUNDS

a b c d 5. DEPOSIT IN TRANSIT NOT RECORDED BY BANK