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2 8 . A check of $ 3 0 0 , 0 0 0 , deposited by a company, was returned to the bank for

28. A check of $300,000, deposited by a company, was returned to the bank for nonsufficient funds. How would
this information be included on the bank reconciliation?
A. a deduction on the bank side
B. an addition on the bank side
C. an addition on the book side
D. a deduction on the book side

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