ctions Problems.

Bank reconciliation$-$classification

Indicate how the following items would be treated in a bank reconciliation. You may choose from the following answers:

$($A$)$ Deducted from the balance per accounting records.

$($B$)$ Added to balance per accounting records.

$($C$)$ Deducted from balance per bank statement.

$($D$)$ Added to balance per bank statement.