Enclosed with the bank statement received by Matthew Company at August 31 was an NSF check for $2,012. No entry has yet been made by the company to reflect the bank's action in charging back the NSF check. During preparation of the bank reconciliation, the NSF check should be:
a. Added to the balance per the depositor's records
b. Deducted from the balance per the depositor's records
c. Deducted from the balance per the bank statement
d. Added to the balance per the bank statement
e. None of the above

b. Deducted from the balance per the depositor's records

Explanation:

As while preparing the bank reconciliation statements, there are the items that are added and deducted  in the company book accounts and the bank book accounts

So in the given case, since the NSF check should be deducted from the depositor records or the company records as this derives that the check is returned by the bank but the same is not recorded in the company books so to balance the bank reconciliation statement we deduct it from the company books

explanation:

a gas is not used in hydraulic machines as the fluid because gas is easily compressible and so if a gas is used, the energy would mostly go into compressing a gas. therefore a liquid is used in hydraulic machines as the fluid.