gulations. 2) Identify each of the following reconciling items as (1) an addition to the bank balance, (2) a deduction from the bank balance, (3) an addition to the book balance, or (4) a deduction from the book balance. Additionally, note the items that require a journal entry by the company. a. Deposits in transit b. Bank service charges C. NSF check d. Outstanding Checks e. Check for $690 incorrectly recorded by the company as $960 f. Check for $420 incorrectly recorded by the company as $240