When Preparing This Month's Bank Reconciliation,you Find That You Failed

Multiple Choice

When preparing this month's bank reconciliation,you find that you failed to record a $1,240 deposit for a payment you received from a customer.You immediately prepare a journal entry to record the deposit.Which of the following describes the actions to be taken when preparing next month's bank reconciliation?

A) You must decrease the balance per bank by $1,240.
B) You must increase the balance per bank by $1,240.
C) You must increase the balance per books by $1,240.
D) No further action is necessary.