Abank statement includes bank charges. on the bank reconciliation, the item is a/an

Step-by-step explanation:

Bank reconciliation statement is the statement which helps to reconcile bank balances with cash book balances. Though it is necessary both should show same balances, but sometimes, there will be differences and these would be reconciled periodically.

Whenever bank statement includes bank charges, cash book will not consider these bank charges.  Hence cash balances will be more than bank balances.

So bank charges should be subtracted from cash balances to get bank balances.