Jaguar Corporation is preparing a bank reconciliation and has identified the following potential reconciling items.

For each item, state if it is (a) added to the balance per bank statement, (b) deducted from the balance per bank statement, (c) added to the balance per books, (d) deducted from the balance per books, or (e) not needed for the reconciliation.

1. Deposit in transit of $5,500
2. Previous months outstanding cheque for $298 clearing the bank in the current month
3. Interest credited by the bank to Jaguars account of $31
4. Bank service charges of $20
5. A deposit in transit from previous month of $876 shown by bank as deposit of current month
6. Outstanding cheques of $7,422
7. NSF cheque returned of $260, and related service charge of $20