Artsy Co. wrote a check for $279, but the bank deducted $297 from Artsys account. How would this be adjusted in the bank reconciliation?

		Subtract from bank statement (bank side)
		Subtract from company records (book side)
		Add to bank statement (bank side)
		Add to company records (book side)

Artsy Co. has an interest-bearing checking account. On the last bank statement, Artsy had earned $23 in interest. How would Artsy adjust for the interest on the bank reconciliation?

		Add to company records (book side)
		Subtract from company records (book side)
		Add to bank statement (bank side)
		Subtract from bank statement (bank side)

Artsy Co. wrote a check for office supplies for $390, but the journal entry was made for $309. Which of the following would Artsy include on the journal entry to record bank reconciliation adjustments?

		Debit to Cash for $81
		Credit to Miscellaneous Expense for $81
		Debit to office supplies for $81
		Credit to office supplies for $81
		No journal entry needed

Artsy Co. wrote a check on September 12 that had not cleared the bank by September 30. How would Artsy adjust for the check on the bank reconciliation?

		Add to bank statement (bank side)
		Subtract from company records (book side)
		Add to company records (book side)
		Subtract from bank statement (bank side)