Horton Corporation is preparing a bank reconciliation and has identified the following potential reconciling items.

Instructions

a$)$ For each item, indicate if it is;

$(1)$ added to balance per bank statement,

$(2)$ deducted from balance per bank statement,

$(3)$ added to balance per book, or

$(4)$ deducted from balance per book.

$\backslash$table$[[$a$.$ Deposit in transit $$5,500.,],[$b$.$ Bank service charges $$25.,],[$c$.$ Interest credited to Horton's account $$31.,],[$d$.$ Outstanding checks $$7,422.,],[$e$.$ NSF check returned $$377.,],[\backslash$table$[[$f$.$ Payment made to a supplier at $$2,250$ but recorded at$],[$$$2,520.]],]]$

b$)$ Prepare any entries necessary $($with explanation$)$ to make Horton's accounting records correct and complete $($assume the date as $31$ December $2023).$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[,,,],[,,,],[,,,],[,,,],[,,,]]$