Which of the following would be subtracted from the balance per books on a bank reconciliation?

A) outstanding checks
B) deposits in transit
C) notes collected by the bank
D) error in recording a check for $732 as $723

Errors in recording transactions in the company's books, such as recording a check for an incorrect amount, would be adjusted on the company's side of the reconciliation. This ensures the company's records match the corrected bank statement balance. Outstanding checks, deposits in transit, and notes collected by the bank are adjustments on the bank's side.