30 30. d. $1,380. Which of the following items requires a subtraction from the cash balance per books on a bank reconciliation? a. Check written for $63, but recorded in a company's cash payments journal as $36. b. Deposit of $600 recorded by bank as $60. c. A $300 check recorded by bank as $30. d. Check written for $57, but recorded in a company's cash payments journal as $75.