(Learning Objective 3: Design and use a bank reconciliation) The following items appear on a bank reconciliation:

1. Service charge

2. Book error: We debited Cash for $100. The correct debit was $1,000.

3. NSFcheck

4. Bank collection of a note receivable on our behalf

5. Deposits in transit

6. Bank error: The bank credited our account for a deposit made by another bank customer.

7. Outstanding checks

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