) 16) An error in recording a $51 deposit as $15 would be included on the bank reconciliation A) addition to the balance per bank. B) subtraction from the balance per bank. C) addition to the balance per books. D) subtraction from the balance per books, 17) The journal entry to reverse the entry of a customer's nonsufficient funds cheque would include a A) debit to Cash. B) credit to Cash C) debit to Accounts Payable. D) credit to Accounts Receivable. 18) Construct the bank reconciliation for Evitus Company as of July 31, 2020 from the following information: a. Balance per bank statement b. Deposit in transit c. General Ledger balance d. Outstanding cheques e. NSF cheque (debit memo) f. Service charges g. Interest earned on account $10,150 705 10,250 800 220 115 140