Identify each of the following reconciling items as:
(a) An addition to the cash balance according to the bank statement,
(b) A deduction from the cash balance according to the bank statement,
(c) An addition to the cash balance according to the depositor's records,
(d) A deduction from the cash balance according to the depositor's records. (None of the transactions reported by bank debit and credit memorandums have been recorded by the depositor.)
1. Check drawn by depositor for $300 but incorrectly recorded as $3,000.
2. Check of a customer returned by bank to depositor because of insufficient funds, $775.
3. Bank service charges, $35.
4. Check for $129 incorrectly charged by bank as $219.
5. Outstanding checks, $6,137.68.
6. Deposit in transit, $7,500.
7. Note collected by bank, $12,000.