How is a business's certified check treated in doing the business's bank reconciliation? ...

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Accounting

How is a business's certified check treated in doing the business's bank reconciliation?
Question 3 options:
1)
It is added to the bank balance.
2)
It is subtracted from the book balance.
3)
It is subtracted from the bank balance.
4)
It is not included in doing the bank reconciliation.

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