Which Statement Best Describes a Bank Reconciliation

Which statement best describes a bank reconciliation?

A) It is the process of comparing,or reconciling,the bank statement with a company's accounting records for the cash account.
B) Process of ensuring no owner expenses are recorded in the accounting system.
C) Ensuring a business has at least one checking account in the business name that is separate from the owner's personal checking account.
D) The process of ensuring a company has a general checking account and a payroll account to separately track expenses based on function of the business.