Latahmer Corporation is reconciling its May bank account. For each item listed, state how it would be handled on the bank reconciliation.

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Deduction from the bank balance Deduction from the book balance Would not appear on the May reconciliation		A check written from the company's account and paid by the bank is returned with the bank statement A check written from the company's account in May that does not appear on the bank statement Service charge on the May bank statement for new checks