H. When preparing a bank reconciliation statement, which of the following items must be subtracted from the bank balance in the business's books? a. late deposit b. bank credit memo c. outstanding cheques d. bank debit memo e. None of the above. I. An outstanding cheque from the preceding month, paid by the bank during the current month, is a. added to the balance per books. b. subtracted from the balance of the bank statement. c. added to the balance of the bank statement. d. subtracted from the balance per books. e. None of the above. J. When accounting for the day's bank credit card sales, the primary debit is to a. Credit Card Expense. b. Bank. c. HST Recoverable. d. Sales. e. Accounts Receivable. K. Which of the following is not classified as a discrepancy item? a. interest earned b. bank charges c. a late deposit d. a cancelled cheque e. None of the above L. A cheque for which the bank takes the funds out of the issuer's account in advance, then puts them in a special account to honour the cheque, is called a(n) a. post-dated cheque. b. NSF cheque. c. outstanding cheque. d. certified cheque. e. cancelled cheque