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15. Which of the following would be a reconciling item on the bank side of the reconciliation? A) Collection of note receivable for $1,000 B) Nonsufficient funds cheque for $75 C) Service fee of $20 D) Bank recorded a $2,000. deposit as $200 E) None of the above. 16. A record of an employee's hours worked, gross pay, deductions, net pay, and certain personal information about the employee is an employee's: BARTA A) Time card. B) Federal tax record. C) Revenue Canada record. D) Individual earnings record. E) T-4 earnings record. 17. A tax levied by the federal government and used to pay the cost of the employment programs is a: A) Periodic employment tax. B) Federal employment tax. C) Provincial employment tax. D) Joint employment tax. E) Contribution employment tax