The following reconciling items are applicable to the bank reconciliation for Forde Co. ine Indicate how each item should be shown on a bank reconciliation (a) Outstanding checks. Deducted from cash balance per bank (b) Bank debit memorandum for service charge. 1) Bank credit memorandum for collecting from customer an electronic funds transfer. Added to cash balance per bank Deducted from cash balance per books Added to cash balance per books Deducted from cash balance per bank (d) Deposit in transit