When Preparing a Bank Reconciliation

When preparing a bank reconciliation,

A) deposits in transit should be added to the general ledger cash account balance.
B) NSF checks that customers' banks returned to the company should be added to the general ledger cash account balance.
C) deposits not recorded by a depositor should be added to the bank balance.
D) outstanding checks should be subtracted from the general ledger cash account balance.
E) direct bank drafts should be subtracted from the general ledger cash account balance.