The following reconciling items are applicable to the bank reconciliation for Hinckley
The following reconciling items are applicable to the bank reconciliation for Hinckley Company:
(1) Outstanding checks,
(2) Bank debit memorandum for service charge,
(3) Bank credit memorandum for collecting a note for the depositor,
(4) Deposits in transit. Indicate how each item should be shown on a bank reconciliation.

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