20) If a company made a bank deposit on September 30 that did not appear on the bank statement dated September 30, in preparing the September 30 bank reconciliation, the company should A) Deduct the deposit from the September 30 book balance and add it to the October I book balance. B) Add the deposit to the book balance of cash. C) Deduct the deposit from the bank statement balance. D) Send the bank a debit memorandum. E) Add the deposit to the bank statement balance. 21) A company's income statement showed the following: net income, $124,000 and depreciation expense, $30,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $9,400; merchandise inventory increased $18,000; and accounts payable increased $3,400. Calculate the net cash provided or used by operating activities. A) $123,200. B) $118,000. C)S148,800. D) $178,000. E) $159,200. 22) Marlow Company purchased a machine on January I for $3,400. This system has a useful life of 10 years and a salvage value of $400. What would be the depreciation expense for the second year of its useful life using the double-declining-balance method? A) S300. B) $600. C) $480. D) $680. E) S544