Rosenquist Company has the following internal control procedures over cash receipts. Identify the internal control principle that is applicable to each procedure. (a)All over-the-counter receipts are entered in cash registers. (b)All cashiers are bonded. (c)Daily cash counts are made by cashier department supervisors. (d)The duties of receiving cash, recording cash, and custody of cash are assigned to different individuals. (e)Only cashiers may operate cash registers.

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.