Indicate the proper place for each of the following reconciling items by inserting the correct letter from the bank reconciliation form below in the Answers column.

Dylan Co., Bank Reconciliation, April 30, 20

Cash balance per bank statement.................. $XX Cash balance per depositor's records.............. $XX

Additions.............................................................. A Additions.............................................................. C

Deductions........................................................... B Deductions........................................................... D

Adjusted balance............................................... $XX Adjusted balance............................................... $XX

		For Scoring
ITEMS	Answers
0. Check drawn by depositor for $98 but recorded in journal as $89 ...........	D	0. ____
1. Deposit in transit not recorded by bank, $6,668 ...........................................		1. ____
2. Customer's check returned by bank to depositor because of insufficient funds, $204 ..........................................................................................................		2. ____
3. Canceled check for $175 not recorded in journal .........................................		3. ____
4. Proceeds of bank loan omitted from journal, $56,125 ................................		4. ____
5. Bank debit memorandum for service charges, $35 ......................................		5. ____
6. Check for $345 written by Upton Co., but erroneously charged by bank to Dylan Co. .........................................................................................................		6. ____
7. Checks outstanding, $11,456............................................................................		7. ____
8. Deposit of $7,950 recorded in journal as $7,590 ..........................................		8. ____
9. Bank credit memorandum for note collected by the bank, $6,150, including $150 interest .......................................................................................		9. ____
10. Deposit of $6,900 erroneously listed on the bank statement as $9,800....		10. ____