Bank Reconciliation-Classification Indicate How the Following Items Would Be Treated in a in a Bank

Bank reconciliation-classification
Indicate how the following items would be treated in a bank reconciliation. You may choose from the following answers:
(A) Deducted from the balance per accounting records.
(B) Added to balance per accounting records.
(C) Deducted from balance per bank statement.
(D) Added to balance per bank statement.