erences Mailings Review View Help 79) The bank statement included bank charges. On the bank reconciliation, the item is A) an addition to the balance per company books. B) an addition to the balance per bank statement. C) a deduction from the balance per bank statement. D) a deduction from the balance per company books. 80) The May bank statement for Accounting Services shows a balance of $6,300, but the balance per books shows a cash balance of $7,980. Other information includes 1. A cheque for $200 to pay the electric bill was recorded on the books as $20. 2. Included on the bank statement was a note collected by the bank for $300 plus interest of $30. 3. Cheques outstanding totaled $360. 4. Bank service charges were $50. 5. Deposits in transit were $2,140. Which item(s) should be subtracted from the balance per books? A) Bank service charge B) Cheques outstanding and bank service charge C) Bank service charge and the note collected by the bank D) None of the above are correct. I 81) A payment for $49 is incorrectly recorded in the accounting records as $94. The $45 error should be shown on the bank reconciliation as A) added to the balance per bank statement. B) deducted from the balance per bank statement. C) added to the balance per books. D) deducted from the balance per books