Debit memorandum for bank service charges

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Reference no: EM13145407

Accompanying the bank statement was a debit memorandum for bank service charges. On the bank reconciliation, the item:

a. a deduction from the balance per depositor's records

b. an addition to the balance per bank statement

c. a deduction from the balance per bank statement

d. an addition to the balance per depositor's records

Reference no: EM13145407

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