The drop down is the options for each.

Bank Reconciliation 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 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.) Item 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. Check for $100 incorrectly charged by bank as $1,000. 4. 5. Deposit in transit, $5,550. 6. Outstanding checks, $10,350. 7. Note collected by bank, $12,720. Treatment Addition to the balance per bank Deduction from the balance per bank Addition to the balance per company's records Deduction from the balance per company's records