Data related to the inventories of mountain ski equipment and supplies is presented below: skis boots apparel supplies selling price $ 180,000 $ 150,000 $ 120,000 $ 60,000 cost 128,000 133,000 90,000 48,000 replacement cost 120,000 130,000 110,000 50,000 sales commission 10 % 10 % 10 % 10 % normal gross profit ratio 20 % 20 % 15 % 15 % in applying the lower of cost or market rule, the inventory of supplies would be valued at:

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.