Identify each of the following as relating to the control environment, control procedures, or information and communication.

1.	Management's philosophy and operating style	Select The control environment Control procedures Information and communication Item 1
2.	Report of company's conformity with environmental laws and regulations	Select The control environment Control procedures Information and communication Item 2
3.	Separating related operations	Select The control environment Control procedures Information and communication Item 3

Items on Company's Bank Statement

The following items may appear on a bank statement:

1. Bank correction of an error from recording a $4,800 deposit as $8,400

2. EFT payment

3. Note collected for company

4. Service charge

Indicate whether each item would appear as a debit or credit memo on the bank statement and whether the item would increase or decrease the balance of the company's account.

Item	Appears on the Bank Statement as a Debit or Credit Memo	Increases or Decreases the Balance of the Company's Bank Account
1. Bank correction of an error from recording a $4,800 deposit as $8,400	Select Debit memo Credit memo Item 1	Select Increases Decreases Item 2
2. EFT payment	Select Debit memo Credit memo Item 3	Select Increases Decreases Item 4
3. Note collected for company	Select Debit memo Credit memo Item 5	Select Increases Decreases Item 6
4. Service charge	Select Debit memo Credit memo Item 7	Select Increases Decreases Item 8