Charles Company Has Two Checking Accounts

Charles Company has two checking accounts. A special account is used for the weekly payroll only, and the general account is used for all other disbursements. Every week, a check in the amount of the net payroll is drawn on the general account and deposited in the payroll account. The company maintains a $5,000 minimum balance in the payroll account. On a monthly bank reconciliation, the payroll account should

A) reconcile to $5,000.
B) show a zero balance per the bank statement.
C) show a $5,000 balance per the bank statement.
D) be reconciled jointly with the general account in a single reconciliation.