In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that check number 4239 for November's rent was correctly written and draw for exist3, 790 but was erroneously entered in the accounting records as exist7, 390. When preparing the November bank statements, the company should: (#132) A) Deduct exist3, 600 from the book balance of each. B) Add exist3, 700 to the bank statement balance. C) Add exist7, 390 to the book balance of cash. D) Deduct exist3, 600 from the bank statement balance. E) Add 3, 600 to the book balance of cash. Identify whether each of the following items 66 through 75 would on appear on the bank side or the book side of a bank reconciliation as an increase or decrease (Book +: Book-: BANK +: BANK-) of a bank reconciliation. Bank service charges Outstanding checks Deposits in transit NSF check Interest on a checking account The bank incorrectly recorded a check for exist9.58. The company properly wrote the check for exist95.80. The bank printed checks for the depositor for a fee. Bank debit memorandum Bank credit memorandum The bank collected a exist1,000 note for the depositor. The person who signs a note receivable and promises to pay the principal and interest is (#62) A) Maker. B) Payee. C) Holder. D) Receiver. E) Owner