The following reconciling items are applicable to the bank reconciliation for Ellington Company: (a) outstanding checks, (b) bank debit memorandum for service charge, (c) bank credit memorandum for collecting a note for the depositor, and (d) deposits in transit. Indicate how each item should be shown on a bank reconciliation. Outstanding Checks [Select] Bank Service charge [Select] Collection of note by bank [Select] Deposits in transit [Select]