Select the correct choice that completes the text below.

A check that was outstanding in a previous month's bank reconciliation was again not included in the canceled checks returned by the bank. When reconciling the statement this month, the amount of the check should be _____.

A.

added to the bank statement balance

B.

deducted from the bank statement balance

C.

deducted from the book balance of cash

D.

added to the book balance of cash