When Reconciling a Bank Statement for the Operating Checking Account

When reconciling a bank statement for the operating checking account of a medical practice, the bookkeeper sees two bank charges of $25 for stopping payment on checks that vendors said did not arrive in the mail. The bookkeeper should ____.

A) transfer $50 from the cash account to the operating checking account
B) make two journal entries in the account ledger
C) write new checks to the vendors that are $25 less than the original checks
D) find new vendors that are less likely to misplace checks