A Check That Was Outstanding on Last Period's Bank Reconciliation

Multiple Choice

A check that was outstanding on last period's bank reconciliation was not among the cancelled checks returned by the bank this period.In preparing the bank reconciliation for this period,the amount of this check should be:

A) added to the bank balance of cash.
B) ignored in preparing this period's bank reconciliation.
C) deducted from the bank balance of cash.
D) deducted from the company's balance of cash.