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A check printing fee of $23 appeared on the monthly bank statement. This check printing fee has not been recorded in the company's accounting records

A check printing fee of $23 appeared on the monthly bank statement. This check printing fee has not been recorded in the company's accounting records yet. How should this item be treated on the bank reconciliation?

a.

Addition to the book balance

b.

Deduction from the book balance

c.

Addition to the bank statement balance

d.

Deduction from the bank statement balance

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