In preparing a bank reconciliation, what is the proper treatment of an NSF check? Subtract from the reported cash balance in the company's books Add to the reported cash balance in the bank statement Subtract from the reported cash balance in the bank statement Add to the reported cash balance in the company's books Which of the following is typically NOT a reason for managing reported earnings? Accelerate collection of cash from suppliers Income smoothing Meet external expectations Meet internal earnings targets As Lorien is preparing the end of year financial statements, she realizes that the earnings are not quite high enough to justify the large loan application that is being currently processed. She decides to stretch the assumptions just enough to be able to meet the requirements for the loan application. This is an example of: Income smoothing Meeting internal targets Meeting external expectations Window dressing