S-F:7-8 Identifying timing differences related to a bank reconciliation (Learning Objective 6)For each timing difference listed, identify whether the difference would be reported on the book side of the reconciliation or the bank side of the reconciliation. In addition, identify whether the difference would be an addition or subtraction.a. Deposit in transitb. Bank collectionc. Debit memorandum from bankd. EFT cash receipte. Outstanding checksf. $1,000 deposit erroneously recorded by the bank as $100g. Service chargesh. Interest revenuei. $2,500 cash payment for rent expense erroneously recorded by the business as $250j. Credit memorandum from bank