For each timing difference$$listed$,$ identify whether the difference would be reported on the book side of the reconciliation or the bank side of the reconciliation. In$$addition$,$ identify whether the difference would be an addition or subtraction.

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Part $1$

Timing difference

Is book or bank affected?

Is it an addition or subtraction?

a$.$ Deposit in transit

$$

$$

b$.$ Bank collection

$$

$$

c$.$ Debit memorandum from bank

$$

$$

d$.$ EFT cash receipt

$$

$$

e$.$ Outstanding checks

$$

$$

f$.$ $$1,000$ deposit erroneously recorded by the bank as $$100$

$$

$$

g$.$ Service charges

$$

$$

h$.$ Interest revenue

$$

$$

i$.$ $$2,500$ cash payment for rent expense erroneously recorded by the business as $$250$

$$

$$

j$.$ Credit memorandum from bank

$$

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