The following items could appear on a bank reconciliation:

a. Outstanding checks

b. Deposits in transit

c. NSF check

d. Bank collection of our note receivable

e. Interest earned on bank balance

f. service charge

g. book error: We creditied Cash for $200. The correct amount was $2,000.

h. Bank error: The bank decreased our account for a check written by another customer.

Requirement

R1. Classify each item as (1) an addition to the book balance, (2) a subtraction from the book balance, (3) an addition to the bank balance, or (4) a subtraction from the bank balance.