22 Which of the following items on a bank reconciliation would require an entry on the company's, books? ing checks b. A deposit in transit e. A bank error on the bank statement d. A bank service charge 18. A company issues a check for $162 but records it as $126. On the bank reconciliation, the $36 error should be a. deducted from the balance per books. b. added to the balance per books. c. deducted from the balance per bank. d added to the balance per bank 32 All of the following bank reconciliation itoms would result in an entry on the company's books except a. NSF check of customer. b. fee for collection of note by bank. c. deposits in transit. d. interest earned 3o. Bank service charges sthould be deducted from the balance per books on a benk reconciliation. a. Jes