In the Reconciliation of a Bank Statement,how Should Deposits in Transit

Multiple Choice

In the reconciliation of a bank statement,how should deposits in transit be treated?

A) Add them to the unadjusted balance per the company's records.
B) Subtract them from the unadjusted balance per the company's records.
C) Add them to the unadjusted bank statement balance.
D) Subtract them from the unadjusted bank statement balance.