The bank statement included bank charges. On the bank reconciliation, this item is: a deduction from the balance per bank statement. a deduction from...

The bank statement included bank charges. On the bank reconciliation, this item is:

A.

a deduction from the balance per bank statement.

B.

a deduction from the balance per company books.

C.

an addition to the balance per bank statement.

D.

an addition to the balance per company books.