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.