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To arrive at an accurate balance on a bank reconciliation statement, a service charge should be deducted from the book balance. deducted from the bank statement balance. added to the book balance. added to the bank statement balance. The balance in the checking account of York Company as of July 31 is $5,852.16. The bank statement shows an ending balance of $4,870.00. The following information is discovered by comparing checks deposited and written and noting service charges and other debit and credit memos shown on the bank statement. Deposits in transit July 23 $220.00 July 23 615.00 Outstanding checks: No. 530 120.00 No. 531 36.00 No. 532 278.30 Unrecorded ATM withdrawal by 540.00 owner for personal use on 7/30: Bank service charge $42.00 Error on check no. 954, a payment Recorded in accounting records as $83.82, but was for the phone bill actually written for and cleared the bank as $83.28. Which of the following is a journal entry that needs to be made once the bank reconciliation is complete? 540 Cash . Owner Withdrawal 540 0.54 Cash Telephone Expense 054 Outstanding Checks 434.40 Cash 434 30 Telephone Expense 0.54 Cash 054 The petty cash payments record indicates the following expenditures: Automobile Expense, $20 Supplies Expense, $10 Postage Expense, $6 Miscellaneous Expense, $5. The business maintains a petty cash fund of $100. At the end of the accounting period, $57 was remaining in the fund. The journal entry to replenish the petty cash fund would include a credit to Cash for $43. $59. $41. $100. To reconcile the bank statement, which of the following amounts is added to the book balance? interest earned outstanding checks deposits in transit service charge