Which of the following would be a reconciling item on the bank side of the reconciliation? A. bank recorded a $2 , 000 deposit as $200 B. service fee of $20 C. collection of note receivable for $1 , 000 D. non-sufficient funds cheque for $75 The final stage of data processing is the A. posting of transactions to the accounts B. batch processing of transactions C. preparation of the special journals D. generation of the accounting reports When recording a $5 , 000 cash sale under the perpetual inventory system, where the cost of the merchandise is $3 , 200 , include a A. debit to Inventory for $5 , 000 B. credit to Cost of Goods Sold for $3 , 200 C. debit to Cost of Goods Sold for $3 , 200 D. debit to Sales Revenue for $5 , 000 A. balance sheet credit column and adjusted trial balance credit column of a worksheet B. adjusted trial balance debit column and income statement credit column of a workshee C. adjusted trial balance debit column and balance sheet credit column of a worksheet D. "Unearned fees" does not appear on a worksheet