When You Identify Outstanding Cheques in Performing a Bank Reconciliation,you

Multiple Choice

When you identify outstanding cheques in performing a bank reconciliation,you must:

A) deduct the amount of the outstanding cheques from the balance per books.
B) deduct the amount of the outstanding cheques from the balance per bank.
C) add the amount of the outstanding cheques to the balance per books.
D) add the amount of the outstanding cheques to the balance per bank.