Which of the following items are reconciling items on the book side of the reconciliation?

A$.$ outstanding checks and correction of book error

B$.$ deposit in transit and NSF check

C$.$ bank service charge and outstanding checks

D$.$ bank service charge and correction of book error

Under the direct write$-$off method, the entry to write off an uncollectible account will include

A$)$ a debit to Bad Debts Expense account

B$)$ a debit to the customer's Account Receivable

C$)$ a credit to the Allowance for Bad Debts

D$)$ No entry is made to write off uncollectible accounts