Henri Heinzl is preparing a bank reconciliation for his business, Heinzl Company.

Indicate whether each of the following items would be added to the bank balance, deducted from the bank balance, added to the Cash account balance in the general ledger $(G/L),$ or deducted from the Cash account balance in the G$/$L$.$ If any item does not have to be included in the bank reconciliation, select the option "not included in the bank reconciliation".

a$.$ A deposit of $$2,310$ at the end of the previous month was processed by the bank on the first day of this month.

b$.$ A $$683$ cheque written by Heinzl Company was erroneously processed through its account as $$638$ by the bookkeeper.

c$.$ The bank statement showed a service charge of $$15$ for the month. Heinzl Company has not yet recorded this charge in its Cash account.

d$.$ A customer deposited an amount owed to Heinzl Company directly into its bank account. Henri had not recorded it yet.

e$.$ Three cheques written by Heinzl Company totalling $$6,842$ have not yet been processed by the bank.

f$.$ The bank lists a customer cheque that was received by Heinzl Company and deposited in the company's bank account as NSF$.$

g$.$ A deposit of $$1,280$ made by Heinzl Company was recorded by the bank as $$1,290.$ Heinz$1$ Company had made an error in counting the money before making the deposit.

h$.$ Three cheques that were outstanding at the end of the previous month are shown on the bank statement as having been processed by the bank this month.

i$.$ Cash received by Heinzl Company on the last day of the month and deposited that evening is not shown on the bank statement.

j$.$ An automatic payment for the company's electricity bill was processed by the bank. Heinzl Company had received notification from the electrical company, and it recorded the amount as a payment earlier in the month.

k$.$ A loan to Heinzl Company from the bank became due on the $21$st of the month, and the bank deducted the payment from the company's account. Henri had forgotten about the loan coming due.

Items

a$.$

b$.$