The Bank Statement of a Business Shows an Overdraft of $10

Multiple Choice

The bank statement of a business shows an overdraft of $10 000 at 31 March.In reconciling the account at that date indicate the treatment you would give to Cheque No.461 for $30 that was drawn on 25 March but had not yet been presented for payment.

A) Record in the cash receipts journal
B) Record in the cash payments journal
C) Add to the bank statement balance in the bank reconciliation
D) Subtract from the bank statement balance in the bank reconciliation