E$7\mathrm{.}6($LO $3)($Indicate effects of items in bank reconciliation.$)$ Ten items that may or may not be involved in the bank reconciliation process for April are listed in the following table:

$\backslash$table$[[$Item$,$Bank,Books,Not Applicable,Journal Entry Required$],[$Add $($Credit$),\backslash$table$[[$Deduct$],[($Debit$)]],\backslash$table$[[$Add$],[($Debit$)]],\backslash$table$[[$Deduct$],[($Credit$)]]],[1.$ Deposits in transit at the end of April,$,,,,,$No$],[2.$ Deposits in transit at the beginning of April that cleared the bank in April,,,,,,$],[3.$ Outstanding cheques at the beginning of April that cleared the bank in April,,,,,,$],[4.$ Outstanding cheques at the end of April,,,t$,,,],[5.$ Bank service charges,,,,,,$],[6.$ Deposit of $$400$ made in error by the bank to the company's account,,,,,,$],[7.$ Cheque written for $$250$ recorded in error as $$520$ on the books,,,,,,$],[8.$ NSF cheque received from customer,$,,,,,],[9.$ EFT collection on account not previously recorded by company,,,,,,$],[10.$ Interest earned on bank account,$,,,,,]]$

Instructions

Complete the table above, identifying where each item should be included on a bank reconciliation prepared for the month of April. Insert a check mark $()$ in the appropriate column indicating whether the item should be added to or deducted from the bank or the book balances. If the item should not be included in the bank reconciliation, write $"$NA$"$ for not applicable. Finally, indicate whether the item will require a journal entry on the company books by writing "yes" or $"$no$"$ in the last column. The first item has been done for you as an example.