In reconciling the bank balance of cash, an unrecorded debit memorandum from the bank for NSF checks is: a) Noted as a memorandum only. b) Added to the book balance of cash. c) Deducted from the book balance of cash. d) Added to the bank balance of cash. e) Deducted from the bank balance of cash. The purchase of a building with $100,000 cash from the business checking account is what type of activity when preparing the statement of cash flows? a) investing b) financing c) operating d) budgeting e) None of the above