Answer
Added to balance per books (3)
Work Step by Step
Bank service charge refers to fees charged by the bank on organization account and should be added to the balance per books.
Intermediate Accounting 14th Edition
by Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D.
Published by
Wiley
ISBN 10:
0470587237
ISBN 13:
978-0-47058-723-2
Chapter 7 - Cash and Receivables - Brief Exercises - Page 407: BE7-15b
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