Question 27 (1 point) Outstanding cheques from the prior period which clear the bank in the current period should be deducted from the balance per books on the current month's bank reconciliation do not affect the current period's bank reconciliation. should be deducted from the balance per bank on the current month's bank reconciliation should be added to the balance per books on the current month's bank reconciliation. Question 28 (2 points) If a cheque correctly written and paid by the bank for $483 is incorrectly recorded on the company's books for $384, the appropriate treatment on the bank reconciliation would be to add $99 to the balance per bank on the current month's bank reconciliation. deduct $99 from the balance per bank on the current month's bank reconciliation deduct $99 from the balance per books on the current month's bank reconciliation add $99 to the balance per books on the current month's bank reconciliation