Samtech manufacturing purchased land and building for $6 million. in addition to the purchase price, samtech made the following expenditures in connection with the purchase of the land and building: title insurance $ 27,000 legal fees for drawing the contract 5,500 pro-rated property taxes for the period after acquisition 47,000 state transfer fees 5,100 an independent appraisal estimated the fair values of the land and building, if purchased separately, at $3.9 and $2.6 million, respectively. shortly after acquisition, samtech spent $93,000 to construct a parking lot and $51,000 for landscaping.

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.