To arrive at an accurate balance on a bank reconciliation statement, an error made by the bank in which the bank deducted a check issued by another business from the balance of the company's bank account should be

added to the bank statement balance.                      

Explanation:

           In accounting, a reconciliation is a process of making sure that two balance sheet of any firm is in agreement or matches each other. It is to ensure that money actually spent should match with the money leaving the account. If the money leaves the account, it should be added or mention in the account statement to arrive at an accurate balance statement.

          Thus during a bank reconciliation statement when an error is made by the bank in company's bank account should be added to the balance statement to establish an accurate balance statement.

Hence the answer is ---

added to the bank statement balance.  

explanation:

may i ask what challenges?

answer; approx,300,000 ;