Select from the option list provided the adjustment to be made to either the balance per bank statement or balance per books to arrive at the true cash balance at the end of the period for each characteristic below. Each choice may be used once, more than once, or not at all.

Choices

A. Added to the balance per bank statement

B. Subtracted from the balance per bank statement

C. Added to the balance per books

D. Subtracted from the balance per books

E. Not used in preparation of bank reconciliation

Description/characteristic	Adjustment
1. Outstanding checks
2. Undeposited receipts
3. Deposited customer check returned NSF
4. Cleared checks
5. Client errors that understate the cash balance per books
6. Bank errors that overstate the bank statement balance