The first step in the process is to get the proper beginning balances recorded for each part of the reconciliation. The starting point on the bank side is the bank statement sent to Knight Construction from the bank. The starting point for the company is the cash subsidiary ledger (list amount). Choose an option below: a. The starting point for the company is the cash subsidiary ledger (list amount). b. The starting point for the company is to count the cash in the petty cash box (list amount). c. The starting point for the company is to use the cash balance in the general ledger (list amount). d. The starting point for the company is the total of the list of checks on the company's check register (list amount)