The bank statement for Cates Company indicates a balance of $1,730 on June 30. The cash balance per books had a balance of $799 on this date. The following information pertains to the bank transactions for the company. Using the code letters below, insert in the space before each item the letter where the amount would be located or otherwise treated in the bank reconciliation process. Located or Treated Code Add to the cash balance per books A Deduct from the cash balance per books B Add to the cash balance per bank Deduct from the cash balance per bank Does not affect the bank reconciliation Deposit of $160, representing cash receipts of June 30, did not appear on the bank statement. 1. Two checks written by Cates, totaling $350 did not clear the bank during June. 2. 3. Bank service charges for June amounted to $25 The bank collected a note receivable for the company for $800 plus $56 interest revenue. 4. A NSF check for $80 from a customer was returned with the statement. 5