Answer:
C. ""NSF"" checks
Explanation:
Reconciling items are either transactions that have been recorded by the bank but yet to be recorded in the books or transactions recorded in the books but yet to be recognized in the bank statement. As such, to reconcile the bank and book balances, these items are either recognized or derecognized in the books.
Deposits in transit would be subtracted from the books to get the bank balance.
Bank service charge would also be deducted from the books to get the bank balance.
NSF"" checks would be added as it would have been initially deducted from the books but the banks would have refused such check on the basis of insufficient funds.
Collection of a note by bank will be added to the book balance
