Question: when a customer's check marked NSF is returned, the amount of the check is: added to the balance per bank in a bank reconciliation deducted

when a customer's check marked "NSF" is returned, the amount of the check is:

added to the balance per bank in a bank reconciliation

deducted from the balance per bank reconciliation

added to the balance per books in a bank reconciliation

deducted from the balance per books in a bank reconciliation

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