Jayden Randolph owns Randolph Electric. Jayden asks you to explain how he should treat the following items when reconciling the company's bank account: (a) Outstanding cheques of $1,200 (b) Deposits in transit of $5,250 Added to the unadjusted bank balance Deducted from the unadjusted cash balance per books Added to the unadjusted cash balance per books Deducted from the unadjusted bank balance (c) Debit memorandum for bank service charge of $25 (d) EFT of $1,970 from a customer for goods received