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36. The amount of the outstanding checks is included on the bank reconciliation as a(n) a. deduction from the balance per company's records b. addition

36. The amount of the outstanding checks is included on the bank reconciliation as a(n)

a. deduction from the balance per company's records

b. addition to the balance per bank statement

c. deduction from the balance per bank statement

d. addition to the balance per company's records

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