Identify the factors that cause the bank statement balance to differ from the depositor's book balance by matching each to its definition on the right.

A) Outstanding check
B) Deposit in transit
C) NSF check
D) Bank charges
E) Service fees
F) A check
G) Deposit
H) A check

1. Outstanding check drop zone empty.
2. Deposit in transit drop zone empty.
3. NSF check drop zone empty.
4. Bank charges drop zone empty.
5. Charged by the bank.
6. Written by the depositor that has not yet been received by the bank for payment.
7. Made and recorded by the depositor, but not yet recorded on the bank statement.
8. Written by a customer who does not have enough money in his account to cover the check.

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.