Q. The auditee-prepared bank reconciliation below is being inspected by you during an audit of the financial statements of Inline Skate Company. Indicate one audit procedure that should be performed for each of the items (a) through (h) (on the bank reconciliation below). Inline Skate Company Bank Reconciliation Toronto Trust Bank December 31, 20X9 Balance per bank (a): $19,375.28 Deposits in transit (b): $ Dec-30 1,285.27 Dec-31 2,942.98 4,228.25 Subtotal $23,603.53 Outstanding cheques (c): $ 952 7,200.00 2112 582.09 2124 230.00 2134 1,744.34 2146 3,541.98 2147 2,646.79 2141 4,211.75 -20, 156.95 Subtotal $3,446.58 NSF cheque returned 12/29 (d): 175.00 Bank charges (e) 5.00 Error: cheque no. 2034 (f) 135.29 Customer note collected by bank ($2,450 plus $225 interest) (9): -2,675.00 Balance per G/L (h): $1,086.87