Luther's Grille is preparing a bank reconciliation for the month of March and needs help with the following items:
1. A customer's $125 check was deposited on March 31 but does not appear on the bank statement.
2. A check clearing for $35 was recorded by Luther's Grille for $53.
3. The bank statement shows a $45 NSF check.
4. A service charge of $50 was reported on the bank statement.
5. The bank statement shows that the bank collected $80 of interest on Luther's Grille's behalf.
6. A charge of $30 for Internet banking was reported on the bank statement.
7. A $100 check written on March 31 does not appear on the bank statement.
Required
Identify whether each item is
(1) An addition to the book balance
(2) A deduction from the book balance
(3) An addition to the bank balance, or
(4) A deduction from the bank balance.