In the normal operation of business you receive a check from a customer and deposit it into your checkir account. With your bank statement you are advised that this check for $425 is "NSF". The bank also informs you that due to the amount of activity on your business account the monthly service charge is $45. During a bank reconciliation: subtract both values from balance according to bank. add both values from balance according to books. add both values from balance according to bank. subtract both values from balance according to books