Dance Town Academy the Items Listed Below Were Identified While

Dance Town Academy The items listed below were identified while preparing a bank reconciliation for the company's checking account as of March 31,2013.
$\begin{array}{ll}\text { Cash balance according to the general ledger } & ? \\\text { Bank statement balance } & \$ 18,500 \\\text { Outstanding checks } & 2,700 \\\text { Customer's bounced check } & 350 \\\text { Bank service charges } & 100 \\\text { Deposits in transit } & 1,000 \\\text { Interest earned on the checking account } & 60\end{array}$
-Refer to Dance Town Academy.How will the bank services charges be handled on a bank reconciliation?

A) add to the balance from the company records
B) subtract from the balance from the company records
C) add to the bank statement balance
D) subtract from the bank statement balance