Indicate how the following items would be treated in Asian's bank reconciliation. Choose from the following answers:

(a.) Deducted from the balance per accounting records.

(b.) Added to balance per accounting records.

(c.) Deducted from balance per bank statement.

(d.) Added to balance per bank statement.

		Items
________	1.	Bank service charges for printing new checks ordered by Asian's.
________	2.	Deposits in transit at the end of the month.
________	3.	A deposit of $4,364.21 recorded in the accounting records as $4,346.21.
________	4.	Collection of rent from one of Asian's tenants who makes payment directly to the bank.
________	5.	Interest earned on the average balance during the month.
________	6.	Checks outstanding at the end of the month.
________	7.	Customer checks deposited in the bank but returned as NSF.
________	8.	Check No. 133, which was written in the amount of $475 but recorded by the bank as $745.