Question: An accountant is reviewing the work of a bookkeeper who just completed a bank reconciliation and sees that $15 was deducted from the balance per the books. Which of the following would explain that? ANSWER - A $15 check that cleared since the last time a bank reconciliation was performed - $15 fee collected by the bank and added to the account and shown on the bank statement - A $15 interest amount credited to the checking account -A $15 bank service charge disclosed in the bank statement