1. the opening bank balance is: 2. the opening book balance is: 3. the interest earned ($28) is a reconciling item to: 4. the deposits in transit are a minus to the bank's opening balance of $82,500? 5. the error in check 1115 should be recognized as a reconciling item to the: 6. the "credit memorandum" ($18,000) and the corresponding "collection fee" is a reconciling item for: 7. the ending bank balance is: 8. the ending book balance is: 9. the journal entry to record the $300 error to check 1115 includes: 10. the journal entry to record the $18,000 credit memorandum is: