Watkis Company Received Its February Bank Statement, Which Included a Memo

Multiple Choice

Watkis Company received its February bank statement, which included a memo indicating that the check of Sarah Company for $652 had been returned as "NSF." Watkis' bank reconciliation should list this check as a(n) :

A) Addition to balance per bank statement
B) Deduction from balance per bank statement
C) Addition to balance per general ledger
D) Deduction from balance per general ledger