Answer:
C) bank service charge
Explanation:
When you are carrying out a bank reconciliation you mus adjust both the bank balance and your book balance. The following items are generally included as adjustments on the book balance:
- Interest earned; i.e. any interest paid by the bank.
- Service charges, e.g. bank fees, check printing fees, penalty fees, etc.
- Adjustments to deposits: a deposit might have been recorded incorrectly.
- Adjustments to checks: a check might have been recorded incorrectly.
