Montoure company uses a perpetual inventory system. it entered into the following calendar-year 2013 purchases and sales transactions. date activities units acquired at cost units sold at retail jan. 1 beginning inventory 540 units @ $ 40 /unit feb. 10 purchase 320 units @ $ 36 /unit mar. 13 purchase 100 units @ $ 24 /unit mar. 15 sales 650 units @ $ 85 /unit aug. 21 purchase 120 units @ $ 45 /unit sept. 5 purchase 520 units @ $ 41 /unit sept. 10 sales 640 units @ $ 85 /unit totals 1,600 units 1,290 units compute cost of goods available for sale and the number of units available for sale.

The following items could appear on a bank reconciliation: a. outstanding checks, $670. b. deposits in transit, $1,500. c. nsf check from customer, no. 548, for $175. d. bank collection of note receivable of $800, and interest of $80. e. interest earned on bank balance, $20. f. service charge, $10. g. the business credited cash for $200. the correct amount was $2,000. h. the bank incorrectly decreased the business's by $350 for a check written by another business. classify each item as (1) an addition to the book balance, (2) a subtraction from the book balance, (3) an addition to the bank balance, or (4) a subtraction from the bank balance.