Listed below are items that may be useful in preparing the March 2017, bank reconciliation for Korman Machine Works. Using the following code, insert in the space before each item the letter where the amount would be located or otherwise treated in the bank reconciliation process. Code Located or Treated Add to the cash balance per books B Deduct from the cash balance per books Add to the cash balance per bank D Deduct from the cash balance per bank E Does not affect the bank reconciliation 1. Included with the bank statement materials was an NSF check from Joe Terrell for $40 stamped "account closed." 2. A personal deposit by Tim Korman to his personal account in the amount of $300 for dividends on his General Electric common stock was credited to the company bank account. 3. The bank statement included a debit memorandum for $22.00 for two books of blank checks for Korman Machine Works. 4. The bank statement contains a credit memorandum for $24.75 interest on the average checking account balance. 5. The daily deposits of March 30 and March 31, for $3,362 and $3,125 respectively, were not included in the bank statement postings. 6. Two checks totaling $316.86, which were outstanding at the end of February. cleared in March and were returned with the March statement. 7. The bank statement included a credit memorandum dated March 28, 2017, for $45.00 for the monthly interest on a 6-month, $15,000 certificate of deposit that the company owns. 8. Four checks, #8712, #8716, #8718, #8719, totaling $5,369.65, did not clear the bank during March. 9. On March 24, 2017. Korman Machine Works delivered to the bank for collection a $4,500, 3-month note from Tom Jacobs. A credit memorandum dated March 29, 2017, indicated the collection of the note and $90.00 of interest. 10. The bank statement included a debit memorandum for $25.00 for the collection service on the above note and interest