Instructions: Using the bank reconciliation structure below, indicate how the reconciling items would be recorded, by using the associated alphabetical letter. Consider each item as independent from the other items. Bank Reconciliation Statement Balance per bank statement A. Add: B. Deduct: $ Adjusted bank statement balance $ Balance per checkbook C. Add: $ D. Deduct: Adjusted checkbook balance $ A check erroneously deducted by the bank after a stop-payment order was issued. A. Add to the balance per bank B. Deduct from the balance per bank A check recorded in the checkbook but not appearing on the bank C. Add to the balance per books statement A client made a payment directly to the bank, which was listed on the bank statement, but had not been recorded by the business. A Debit Memorandum enclosed with the bank statement indicated a bank fee for the month. The bank statement lists a $500 disbursment for a check written by another company. Error in check no. 924, which was written and disbursed for the amount of $817 but was recorded in accounting records as $871. A deposit made and appearing in the checkbook but not appearing on the bank statement Customer check deposited in the bank but returned by the bank as uncollectible. A Credit Memorandum enclosed with the bank statement indicated a note receivable left with the bank was collected by the bank Interest earned on the average balance during the month. D. Deduct from the balance per books