Which of the following should not be included in the journal entries prepared by Sysko at January 31 due to the bank reconciliation? Select one: O a. A credit to interest revenue for $80 and a credit of cash for $80. O b. A debit to accounts receivable of $160 and a credit of cash for $160. O c. A debit to bank service charge for $18 and a credit of cash for $18. d. A debit to outstanding cheques for $480 and a credit of cash for $480. Use the following information to answer questions 14 16: The bank statement for Sysko Ltd. indicates a balance of $2,660 on January 31. The company's Cash in Bank account had a balance of $998 on this date. The following information pertains to the bank transactions for the company a. Deposits of $320, representing cash receipts of January 31, did not appear on the bank statement, b. Outstanding cheques totalled $480. c. Bank service charges for January amounted to $18. d. The bank collected a note receivable for the company for $1,600 plus $80 of interest revenue. e. A cheque for $160 from a customer was returned with the statement and marked NSF. The preparation of a bank reconciliation requires that the following adjustments to the cash balance on the bank statement Select one: O a. Addition of the deposit in transit and deduction of the outstanding cheques. b. Addition of the outstanding cheques and deduction of the deposit in transit. c. Addition of the note and interest collected by the bank and deduction of the cheque marked NSF. d. Deduction of the outstanding cheques and the cheque marked NSE The balance of the adjusted cash balance per books should be: Select one: O a. $2.980. O b. $2,500 O c. $2,820 O d. $2,660