Answer:
c. Deducted from the book balance of cash
Explanation:
A debit memorandum for printing check is the amount paid by the company for the printing of checks. This is a deduction from the bank balance in the bank statement.
Hence on the bank reconciliation, in other to capture transactions already captured in the bank statement but unrecorded in the books such as an unrecorded debit memorandum for printing checks, deducted from the book balance of cash.
