Using the Code Letters Below, Indicate How Each of the Items

Multiple Choice

Using the code letters below, indicate how each of the items listed would be handled in preparing a bank reconciliation. Enter the appropriate code letter in the space to the left of each item.
-Bank returns deposited cheque marked NSF

A) Add to cash balance per books
B) Deduct from cash balance per books
C) Add to cash balance per bank
D) Deduct from cash balance per bank
E) Does not affect the bank reconciliation