The Zero Company asks you to prepare a partial proof of cash for its regular bank account for the month of December 19X0.

1. The bank statement for December is correct except that the bank incorrectly charged a check of the Nero Company on December 21 but credited the account the same day.

2. A deposit on December 16 for the payroll bank account was credited to the regular bank account by the bank.

3. An "not sufficient funds" (NSF) charge on a December check was made by the bank in December. The NSF check was redeposited and cleared later in the month. The bookkeeper made no book entry on notification or redeposit of the NSF check.

4. An NSF charge on a December check was made by the bank in December. The bookkeeper credited cash receipts on notification of the NSF check in December and debited cash receipts when the NSF check was redeposited in January.

5. The November service charge of \(\$ 12\) was booked by the depositor in December.

6. Two November 30 outstanding checks are still outstanding at December 31.

Required:

Using the column headings of the proof of cash illustrated in the chapter, indicate the appropriate treatment (columns and + or --) for each item.