The following reconciling items are applicable to the bank reconciliation for Ellington Company. Indicate how each item should be shown on a bank reconciliation. (a) Outstanding checks. (b) Bank debit memorandum for service charge. Deducted from Cash Balance Per Bank Added to Cash Balance Per Books Deducted from Cash Balance Per Books Added to Cash Balance Per Bank (c) Bank credit memorandum for collecting an electronic funds transfer. (d) Deposits in transit