ed by both a and d. For the the following letters to indicate how items liste in questions 26- 29 below, use the adjusted each item appear bank reconciliation (Assume balances would in the format is used): a. Added to balance per books Deducted from balance per books c. Added to balance per d. Deducted from balance per bank e. Not a reconciling item 26. Outstanding checks 27. Check written and recorded on the books as $45; shown incorrectly on the bank statement as $54 28. Customer's check returned by the bank, marked NSF (non-sufficient funds) 29. Check recorded on the books as $85; paid by the bank in the correct amount of $65 30 when using the percentage of receivables method, a. the amount of the estimate is established as the ending balance of the allowance account. b. the amount of the estimate is established as the increase to the allowance account for the period. c. the amount of the estimate is established as the decrease to the allowance account for the period. d. the Bad Debt Expense account is debited for the amount of the estimate. e. None of the above answers is correct