Check No 147 for $200 Was Outstanding as of September 30

Multiple Choice

Check no. 147 for $200 was outstanding as of September 30. In performing the September bank reconciliation, this outstanding check should be

A) subtracted from the unadjusted book balance.
B) subtracted from the unadjusted bank balance.
C) added to the unadjusted bank balance.
D) added to the unadjusted book balance.