$*5.($L$.$O$.8)$ You are asked to prepare a bank reconcilation for Malikowski Company as of October $31.2017$ By placing the appropriate letier in the space provided, indicate whether the following hems should be:

A$.$ added to the balance per bank stakement.

B$.$ deducted from the balance per bank statement.

C$.$ added to the balance per books.

D$.$ deductedifiom the balance per books.

E$.$ omitted from the bank reconciation because the bank amount and the book amount are alteady in agreement with respect to this hem.

Outstanding checks of Maikowsk Company as of October $31,2017$; the checks were writien in Octiober $2017.$

Outstanding checks of Maikowskd Company as of October $31,2017$; the checks were written in September $2017.$

A check of Markowski Company had been charged by the bank against the account of Malkowski Company.

Bank service charges lor October.

Discmered that check No$.101($one of the cancelled checks included with the bark. statement$)$ had been made out io Blue Company $($a creditor$)$ for $$100.$ Maikowsld Company had recorded the check in is Cash Payments Joumal in the amount of $$1\mathrm{.}000.$

Malkowskd Company undersated the amount of a customer's check in is Cash Recepis Journal. The check was received and deposited by Malkowski in October.