Listed below are items that may be useful in preparing the March 2017, bank reconciliation for the Carrinton Machine Works. Select the code letter for each item, where the amount would be located or otherwise treated in the bank reconciliation process. Code Located or Treated A 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 a check from Joe Terrell for $40 stamped account closed". 2. A personal deposit by Ron Carrinton to his personal account in the amount of $300 for dividends on his General Electric common stock was added to the company account. The bank statement included a debit memorandum for $22.00 for four books of blank checks for Carrinton Machine Works. of wi The bank statement contains a credit memorandum for $42.75 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 $62.00 for the monthly interest on a 6-month, $15,000 certificate of deposit that the company owns. 0. Four checks, #8712, #8716, #8718, #8719, totaling $5,369.65, did not clear the bank during March. 9. On March 24, 2017, Carrinton Machine Works delivered to the bank for collection a $3,400, 3-month note from Tom Jacobs. A credit memorandum dated March 29, 2017, indicated the collection of the note and $102.00 of interest. 10. The bank statement included a debit memorandum for $20.00 for the collection service on the above note and interest