1. 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.

a.	Deposit in transit to the bank
b.	Bank service charge
c.	Outstanding checks
d.	Interest on the account
e.	Error in checkbook: $20 variance due to a check for $55 being recorded as $35