14). In a bank reconciliation, a customer's NSF check included with the bank statement is: A. deducted from the company's book balance to get the true cash balance. B. added to the bank's cash balance to get the true cash balance. C. deducted from the bank's cash balance to get the true cash balance. D. added to the company's cash balance to get the true cash balance.

16). Duke Company's unadjusted bank balance at March 31, 2021 is $2,300. The bank reconciliation revealed outstanding checks amounting to $500 and deposits in transit of $400. Based on this information, Duke's true cash balance is: A. $2,200. B. $2,000. C. $2,700. D. $2,400.