Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions :
While preparing the October 2010 bank reconciliation, Flores Inc.'s accountant identified the following items:

-What is the net effect of the reconciling items on the bank balance?

A) $831.50
B) $(1,031.50)
C) $(1,088.00)
D) $(631.50)
E) $(400.00)