The following data were obtained from the bank statement and from the process of reconciling it Bank service charges $20 Deposit outstanding $150 Interest earned on the bank account $10 Checks outstanding = $400 Which items should be deducted from and added to the bank balance in completing the reconciliation? O Deduct checks outstanding: add service charges and deposit outstanding O Deduct interest earned; add deposit outstanding O Deduct checks outstanding: add deposit outstanding O Deduct deposit outstanding; add checks outstanding