On September 30, 2005, Dart Co.'s bank statement showed a balance of $9,510, and the checkbook showed a balance of $8,540. When preparing the bank reconciliation it was determined that a debit memorandum for $30 for service charges was included with the bank statement but had not been recorded in Dart Co.'s books. Which of the following statement correctly details what should be done with this $30 service charge when preparing the reconciliation?

Add the $30 service charge to the bank statement balance
	Deduct the $30 bank service charge to the bank statement balance
	Add the $30 service charge to the checkbook balance
	Deduct the $30 service charge from the checkbook balance