Pink Incorporated received its statement from Bennington State Bank for the month of September with an ending balance of $11,740.00. The ending balance of Pinks cash account on the books is $12,938.00. Among other reconciling items, it was noted that Bennington State Bank collected $5,215 on a $5,000.00 face value note receivable. How would this reconciling item be reflected on the bank reconciliation?

Answer: A added to 'per bank' B deducted from 'per bank' C added to 'per books' D deducted from 'per books'