hi. if im am filling out bank reconsoliation form that uses separate columns for debits and credits, which column would the numbers in brackets (losses) go? would that be debuts or credits?

Step 3 of 29 The result of the above table is as follows: B 2 Bank Reconciliation statement of MIU Company 3 for the year ended 31st December 2018 4 Particulars Amount 5 Balance as per bank statement $46,975 6 Deposits in-transit not recorded by bank $16,500 7 Outstanding check (cheque no. 508) ($5,500) 8 Outstanding check (cheque no. 511) ($7,500 9 Outstanding check (cheque no. 521) (58,000) 10 Adjusted Cash balance $42,475 11 12 Cash balance as per depositer's records $45.000 13 Bank service charges ($25) 14 NSF check from Iggy smarts ($2,500) 15 Adjusted Cash balance $42,475 Hence, the bank reconciliation statement show adjusted cash balance of $42,475 Comment Step 4 of 29 Journal Entry B 1 2 FINAL PROJECT ACC-101-OL Comprehensive Problem 2 3 5 5 MUSIC-IS-US BANK RECONCILIATION For: December 31, 2018 Balance per bank statement, December 31, 2018 3 $ 0 1 2 3 4 5 6 Adjusted cash balance $ 7 8 Balance per depositor's records, December 31, 2018 $ 9 0 1 Adjusted cash balance (as above) $ 2 3 Add 1000 more rows at bottom