During the Month, Wilson Received a $1,200 Check from Richard

During the month, Wilson received a $1,200 check from Richard for the purchase of his 1994 Ford. Wilson deposited the check in his bank account. At the end of the month, Wilson received his monthly bank statement along with Richard's check returned and marked "NSF." What should Wilson do when reconciling his bank statement?

A) Subtract $1,200 from the cash balance per the books
B) Add $1,200 to the cash balance per the bank statement
C) Subtract $1,200 from the cash balance per the bank statement
D) Add $1,200 to the cash balance per the books