At May 31, Robinson Company Has Outstanding Checks Totaling $9,800

Multiple Choice

At May 31, Robinson Company has outstanding checks totaling $9,800. The bank reconciliation for May should show these checks as a(n) :

A) Deduction from balance per bank statement
B) Addition to balance per bank statement
C) Addition to balance per general ledger
D) Deduction from balance per general ledger
E) None of the above