Which of the reconciling items listed in Exercise 8-16 require an entry in the company’s accounts?

Data From Exercise 8-16:

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 company’s records, or (d) a deduction from the cash balance according to the company’s records. (None of the transactions reported by bank debit and credit memos have been recorded by the company.)

1. Bank service charges, $75.
2. Check of a customer returned by bank to company because of insufficient funds, $880.
3. Check for $275 incorrectly recorded by the company as $725.
4. Check for $100 incorrectly charged by bank as $1,000.
5. Deposit in transit, $5,550.
6. Outstanding checks, $10,350.
7. Note collected by bank, $12,720.