Use the following information related to Cody Camera Company's bank reconciliation to answer the following question. Cash balance per the bank statement, July 31, $7,263. Cash balance per the general ledger at july 31, $7,286. July bank service charge not recorded by the Cody Company of $15. A deposit of $1,700 was made too late on July 31 to appear on the bank statement During July the bank collected a $1,000 note receivable for Cody. This collection has not been recorded by Cody. Outstanding checks at July 31 total $772 included in the bank statement was a debit memorandum for $100 for an NFS check. Cody had not previously recorded this. Cody earned $20 of interest income during July which the bank credited directly to the account How should "NSF check that the bank debited to Cody's account" be treated in a bank reconciliation? Addition to the balance per bank Subtraction from the balance per bank Addition to the balance per books (general ledger) Subtraction from the balance per books