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please help What is the proper treatment of a bank service charge on a bank reconciliation? A) Addition per book balance of cash B) Deduction

please help

What is the proper treatment of a bank service charge on a bank reconciliation?

A) Addition per book balance of cash

B) Deduction per book balance of cash

C) addition per bank statment balance

D) deduction per bank stament balance

E) none of above

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