what type of reconciliation discrepancies and the approximate $ amount. $.10 on a bank rec is one thing. net income being off $1000's is another. if you overpay refunds to clients they're included with the refunds. there is no need to segregate them.
room rental classification and where to report on the 1120 s depends on factors you haven't provided. i have provided a link to 1120S instructions look at page 8 and 23
https://www.irs.gov/pub/irs-pdf/i1120s.pdf
