In the case, the new office manager found cash, patient and insurance company checks, and two business debit cards in Tonya Larsen’s file cabinet. When preparing the bank reconciliation, where do you put the cash and checks—under balance per bank or balance per books?

A. Balance per bank because the items represent deposits in transit.

B. Balance per books because the items have not been recorded and an adjustment needs to be made to the books of record.

C. Neither A nor B.

D. Both A and B.