When Reconciling a Bank Statement, Which of the Following Is

When reconciling a bank statement, which of the following is the most appropriate action when a check for $45 is deposited but not credited to the checking account?

A) Deduct $45 from the bank statement balance
B) Deduct $45 from the checkbook balance
C) Add $45 to the bank statement balance
D) Add $45 to the beginning checkbook balance