You are in the process of preparing a bank reconciliation for Charter Boat Company as of May 31. Listed below is information necessary to prepare the reconciliation.

Required:

In the spaces provided, place the appropriate letter to indicate whether each item of information should be:

a.	deducted from the balance per bank statement
b.	added to the balance per bank statement
c.	deducted from the balance per company records
d.	added to the balance per company records
e.	omitted from the reconciliation

	1.	Deposit in transit of $1,500 as of May 31.
	2.	April service charge of $30 recorded by the company in May.
	3.	Checks totaling $1,100 written in April that have not cleared the bank by May 31.
	4.	Check of Tomi, Inc. for $780 deposited in May by Charter Boat Company and returned by the bank with the NSF notation in May bank statement.
	5.	Canceled check No. 205 written by Charter Boat Company for $200 to Mays, Inc., had been recorded on the company's books as $2,000.
	6.	Note receivable face value plus interest collected by the bank and deposited into Carpenter's account and not previously recorded by Charter Boat Company.
	7.	Bank service charge of $35 for May.
	8.	Check of Carpets, Inc. charged in error against Charter Boat