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.

If a firm plans to issue new stock, flotation costs (investment bankers' fees) should not be ignored. there are two approaches to use to account for flotation costs. the first approach is to add the sum of flotation costs for the debt, preferred, and common stock and add them to the initial investment cost. because the investment cost is increased, the project's expected return is reduced so it may not meet the firm's hurdle rate for acceptance of the project. the second approach involves adjusting the cost of common equity as follows: . the difference between the flotation-adjusted cost of equity and the cost of equity calculated without the flotation adjustment represents the flotation cost adjustment. quantitative problem: barton industries expects next year's annual dividend, d1, to be $1.90 and it expects dividends to grow at a constant rate g = 4.3%. the firm's current common stock price, p0, is $22.00. if it needs to issue new common stock, the firm will encounter a 6% flotation cost, f. assume that the cost of equity calculated without the flotation adjustment is 12% and the cost of old common equity is 11.5%. what is the flotation cost adjustment that must be added to its cost of retaine