The following items could appear on a bank reconciliation:
a. Outstanding checks, $ 670.
b. Deposits in transit, $ 1,500.
c. NSF check from customer, # 548 for $ 175.
d. Bank collection of note receivable of $ 800, and interest of $ 80.
e. Interest earned on bank balance, $ 20.
f. Service charge, $ 10.
g. The business credited Cash for $ 200. The correct amount was $ 2,000.
h. The bank incorrectly decreased the business’s account by $ 350 for a check written by another business.
Classify each item as
(1) An addition to the book balance,
(2) A subtraction from the book balance,
(3) An addition to the bank balance,
(4) A subtraction from the bank balance.