Assuming the Account Is Not in Overdraft, When Reconciling the Ledger

Multiple Choice

Assuming the account is not in overdraft, when reconciling the ledger with the bank statement a deposit in transit should be:

A) subtracted from the general ledger bank balance.
B) added to the general ledger bank balance.
C) subtracted from the bank statement balance in the reconciliation.
D) added to the bank statement balance in the reconciliation.