Sparrow Corporation The Items Listed Below Were Identified While Preparing a Bank

Multiple Choice

Sparrow Corporation
The items listed below were identified while preparing a bank reconciliation for the checking account of Sparrow Corporation as of March 31, 2012.

-Refer to the information presented for Sparrow Corporation. How will the bank services charges be handled within a bank reconciliation?

A) Add to the balance in the company's records
B) Subtract from the balance in the company's records
C) Add to the bank statement balance
D) Subtract from the bank statement balance