Indicate whether each of the following should be (A) added to the bank statement balance, (B) subtracted from the bank statement balance, (C) added to the checkbook balance, or (D) subtracted from the checkbook when computing the reconciled balance. 1. Bank error: A deposit of $280 is shown on the statement as $250 2. NSF check returned to the depositor 3. Automatic transfer for safe deposit fee 4. Error in the checkbook: a check written for $45 was recorded as $54 5. ATM withdrawal not recorded in the depositor's records