Exhibit 8-2 shows how the bank statement ending balance of $1,768.22 may be reconciled with Lacey’s ending cash balance of $8,672.89. Note that items 2 and 3 are added to the bank balance, while item 1 is deducted from the bank balance. Items 6 and 7 are added to the book balance, and items 4 and 5 are deducted.