For each of the items in the following list, identify where it is included on a bank reconciliation. Next to each item write "bank 1" for an increase in the bank balance; "bank 2" for a decrease in the bank balance; "book 1" for an increase in the book balance; "book 2" for a decrease in the book balance; or "NA" for not applicable, to indicate that the item is not included in the bank reconciliation.

______ 1. Bank service charges

______ 2. An EFT collection on account

______ 3. Outstanding cheques from the current month (June)

______ 4. Outstanding cheques from a prior month (May) that are still outstanding

______ 5. Outstanding cheques from a prior month (May) that are no longer outstanding

______ 6. A bank error in recording a company cheque made out for $200 as $290

______ 7. A bank deposit for interest earned on an investment

______ 8. A company error in recording a $1,280 deposit as $1,680

______ 9. A bank service charge for an NSF cheque

_______ 10. A deposit in transit from the current month (June)

_______ 11. A company error in recording a cheque made out for $630 as $360

_______ 12. A bank error in recording a $2,575 deposit as $2,755