Quality Electronic Corporation is preparing a bank reconciliation and has identified the following potential reconciling items. For each item, indicate if it is (i) added to the balance of the ledger, (ii) deducted from the balance of the ledger, (iii) added to the balance of the bank statement, or (iv) deducted from the balance of the bank statement.

A) Deposits that are not shown on the bank statement

B) Interest deposited to the companys account

C) Bank service charges

D) Outstanding cheques

E) NSF cheques returned