When Preparing the Monthly Bank Reconciliation,the Accountant for Treetop Towers

Multiple Choice

When preparing the monthly bank reconciliation,the accountant for Treetop Towers noted that all cash deposits for the month were listed on the bank statement except one for $1,200 that was made on the last day of the month.In reconciling the bank balance with the company's cash account,how should the $1,200 be recorded?

A) deducted from the bank balance.
B) added to the bank balance.
C) deducted from the company's cash balance.
D) added to the company's cash balance.