Please help.

In preparing a bank reconciliation, outstanding checks are 23 a. added to the balance per bank. b. deducted from the balance per books. added to the balance per books. c. d. deducted from the balance per bank. Notification by the bank that a deposited customer check was returmed NSF requires that the company make the following adjusting entry: a. Accounts Receivable 24. b. Cash c. Miscellaneous Expense d. No adjusting entry is necessary July bank reconciliation: Cash Accounts Receivable Accounts Receivable 25. Electric Sunset Company gathered the foilowing reconciling Infrmation in preparing its Cash balance per books, 7/31 Deposits in transit Notes receivable and interest collected by bank Bank charge for check printing Outstanding checks NSF check $22,000 1,200 4,400 80 8,000 680 The adjusted cash balance per books on July 31 is a. $17,640. b. $18,840. C. $25,640 d. $26,840