When completing a bank reconciliation at the end of the period, an employee noted that bank service charges had been recorded by the bank but not yet entered in the accounting records. Which of the following statements is true? The bank service charges should be added to the cash balance according to the bank on the bank reconciliation. The bank service charges should be subtracted from the cash balance according to the company on the bank reconcilation. The bank service charges should not appear on the bank reconciliation. The bank service charges should be added to the cash balance according to the company on the bank reconciliation. The bank service charges should be subtracted from the cash balance according to the bank on the bank reconciliation