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Question(s) / Instruction(s):

A debit or credit memorandum describing entries in the depositors bank account may be enclosed with the bank statement.  An example of a credit memorandum is

a.            deposited checks returned for insufficient funds

b.            a promissory note left for collection

c.             a service charge

d.            notification that a customers check for $375 was recorded by the depositor as $735 on the deposit ticket

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