In the normal operation of business, a $775 check received from a customer is deposited into the companys checking account. With the bank statement, this check is returned as NSF. Also, due to the amount of activity on the business account, the monthly service charge is $75. When preparing the bank reconciliation, you will a. add both values to the balance according to bank statement b. add both values to the balance according to company records c. subtract both values from the balance according to company records d. subtract both values from the balance according to bank statement