On a Bank Reconciliation, an Unrecorded Debit Memorandum for Printing

Multiple Choice

On a bank reconciliation, an unrecorded debit memorandum for printing checks is:

A) Added to the book balance of cash.
B) Deducted from the book balance of cash.
C) Deducted from the bank balance of cash.
D) Noted as a memorandum only.
E) Added to the bank balance of cash.