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Indicate how the item listed would be handled in preparing a bank reconciliation: Bank service charge. a. Deduct from cash balance per bank b. Add

Indicate how the item listed would be handled in preparing a bank reconciliation: Bank service charge.

a. Deduct from cash balance per bank

b. Add to cash balance per bank

c. Deduct from cash balance per books

d. Does not affect the bank reconciliation

e. Add to cash balance per books

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