The Following Data Were Obtained from the Bank Statement and from the Process

The following data were obtained from the bank statement and from the process of reconciling it: Bank service charges = $20
Deposit outstanding = $150
Interest earned on the bank account = $10
Checks outstanding = $400
Which items should be deducted from and added to the bank balance in completing the reconciliation?

A) Deduct checks outstanding; add service charges and deposit outstanding.
B) Deduct interest earned; add deposit outstanding.
C) Deduct checks outstanding; add deposit outstanding.
D) Deduct deposit outstanding; add checks outstanding.