8. Bank charges must be accounted for by making adjustments to the A. Bank balance on the reconciliation B. Book balance on the reconciliation and no accounting entry C. Book balance on the reconciliation and a debit entry to expense D. Book balance on the reconciliation and a credit entry to expense E. Book balance on the reconciliation and a credit entry to miscellancous revenue 9. Following are six items a through f that would cause Molen Springs Company's book balance of cash to differ from its bank statement balance of cash. a. A service charge imposed by the bank. b. A check listed as outstanding on the previous period's reconciliation and still outstanding at the end of this month. c. A customer's check returned by the bank is marked "Not Sufficient Funds. (NSF) d. A deposit that was mailed to the bank on the last day of the current month and is unrecorded on this month's bank statement. e. A check paid by the bank at its correct $190 amount was recorded in error in the company's Check Register at $109. f. A check was written in the current period that is not yet paid or returned by the bank. Indicate where each item a through f would appear on Molen Springs Company's bank reconciliation by placing its identifying letter in the parentheses in the proper section of the form below. (6 points) Book balance of caslh Bank statement cash balance Add Add: Deduct Deduct Reconciled balance Reconciled balance