MATCHING the Accountant for a Local Manufacturing Company Is Reconciling the the Company's

MATCHING
The accountant for a local manufacturing company is reconciling the company's bank account for May. For each item listed, state how it would be handled on a bank reconciliation. (Choices may be used more than once.)
-cheque written on the company's account in May,paid by the bank,and returned with the bank statement

A) addition to bank balance
B) subtraction from bank balance
C) addition to company balance
D) subtraction from company balance
E) not included on the reconciliation