Following the Completion of the Bank Reconciliation, an Adjusting Entry

Multiple Choice

Following the completion of the bank reconciliation, an adjusting entry was made that debited cash and credited Interest Revenue. Therefore the bank reconciliation must have included an item that was

A) deducted from the balance per company's records
B) deducted from the balance per bank statement
C) added to the balance per bank statement
D) added to the balance per company's records