The Cash Short and Over Ledger Account, Which Records the Difference

Multiple Choice

The cash short and over ledger account, which records the difference between the total of the cash register tape and the actual cash counted from the register:

A) is included in the bank reconciliation.
B) appears on the balance sheet as liability.
C) is closed to the profit or loss summary account.
D) is deducted from the bank account balance in the ledger.