Complete the missing items in this summary of adjustments chart: 
Definitions:
Transactions
The act of conducting business or other dealings between parties whereby goods, services, or something of value is exchanged.
Depositary Bank
A financial institution that holds and manages the securities of a company, facilitating the exchange of securities and ensuring compliance with the regulations.
Check Collection
The process where banks handle checks from the moment they are deposited until the funds are credited to the depositor's account and debited from the check writer's account.
Payment
The act of giving money or other compensation to settle a debt or obligation.
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Q165: The T account got its name because