Enclosed with the bank statement received by Sydney Company at October 31 was an NSF check for $300. No entry has yet been made by the company to reflect the bank's action in charging back the NSF check. During preparation of the bank reconciliation, the NSF check should be: Multiple Choice

Deducted from the balance per the depositor's records.

Deducted from the balance per the bank statement.

Added to the balance per the bank statement.

Added to the balance per the depositor's records.