Indicate whether each of the following items is an adjustment to the balance per books (BK) or to the balance per bank statement (BS) on a reconciliation that adjusts the bank balance and the bank statement to the correct balance.
_______ Customer’s NSF check
_______ Service charge for a lockbox
_______ Outstanding checks
_______ Interest earned on an account for the month
_______ Check written on the account but recorded on the books at the wrong amount
_______ Deposits in transit