Indicate in which section of the Bank Reconciliation Statement the following reconciling items would appear. 
An NSF check from a customer.
Definitions:
Income Before Taxes
A financial measure indicating the profitability of a company before accounting for income taxes.
Income Tax Rate
The percentage rate at which income is taxed by the government, varying based on income level and other factors.
Loss Carryback
A tax provision allowing companies to apply a net operating loss to previous tax years' profits, resulting in a tax refund.
Income Tax Expense
The total amount of income tax a company reports it owes in a given fiscal period.
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