Question 1 In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for a $8 100 dividend on shares, deposited directly into the bank account, appearing on the bank statement is to: A. add it to the balance as per bank statement. B. deduct it from the balance as per bank statement. c. add it to the balance per company records. D. deduct it from the balance per company records. Question 2 In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for $870 from a debtor paid directly into the company's bank account is to: A. add it to the balance as per bank statement. B. deduct it from the balance as per bank statement. C. add it to the balance per company records. D. deduct it from the balance per company records. Question 3 In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for a cheque for $871 in payment of an account payable that was erroneously entered as $817 in the company's books is to: A. add it to the balance as per bank statement. B. deduct it from the balance as per bank statement. C. add it to the balance per company records. D. deduct it from the balance per company records. Question 4 In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for $240 in interest earned on the account is to: A add it to the balance as per bank statement. B. deduct it from the balance as per bank statement. C add it to the balance per company records. D. deduct it from the balance per company records. Question 5 In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for a deposit for $2 300 not appearing on the bank statement is to: A. add it to the balance as per bank statement. B. deduct it from the balance as per bank statement. C add it to the balance per company records. D. deduct it from the balance per company records