When Preparing the Monthly Bank Reconciliation,the Accountant for Tiffany Toys

Multiple Choice

When preparing the monthly bank reconciliation,the accountant for Tiffany Toys noted that a cheque received from a customer last month for $89 was marked NSF and returned along with the bank statement.In reconciling the bank balance with the company's cash account,how should the $89 be recorded?

A) deducted from the bank balance.
B) added to the bank balance.
C) deducted from the company's cash balance.
D) added to the company's cash balance.