Identify each of the following reconciling items as:

1. An addition to the cash balance according to the bank statement.
2. A deduction from the cash balance according to the bank statement.
3. An addition to the cash balance according to the company's records.
4. A deduction from the cash balance according to the company's records.

Assume that none of the transactions reported by bank debit and credit memos have been recorded by the company. Write "entry" by items that will require a journal entry in the company's accounts.

1. Deposits in transit.
2. Bank service charges.
3. NSF check.
4. Outstanding checks.
5. Check for $690 incorrectly recorded by the company as $960.
6. Check for $420 incorrectly recorded by the company as $240.