Number correctly the five steps to be used in balancing a bank statement. a. Subtract from your record book any charges not yet recorded.
b. Locate and add the amounts of outstanding checks.
c. Compare the totals of your record and the bank statement.
d. Subtract outstanding check total from bank's ending balance.
e. Add to bank's record any deposits not yet credited.

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y = | -2(-2) |     →     y = | 4 |     →     y = 4       ⇒   (-2, 4)

y = | -2(-1) |     →     y = | 2 |     →       y =   2       ⇒   (-1, 2)    

y = | -2(0) |     →     y = | 0 |     →       y = 0         ⇒   (0, 0)

y = | -2(1) |   c →     y = | -2 |     →     y =   2         ⇒   (1, 2)    

y = | -2(2) |     →     y = | - 4 |     →     y =   4         ⇒   (2, 4)  

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