Although Cash Is Fairly Easy to Audit,it May Also Be

Although cash is fairly easy to audit,it may also be easy to misstate cash for companies using checks to disburse cash.In this case,the correct cash amount at the end of the year is found by

A) taking the confirmed balances from the banks and adjusting these amounts by subtracting the checks outstanding and subtracting the deposits in transit
B) taking the confirmed balances from the banks and adjusting these amounts by the checks outstanding and the deposits in transit
C) taking the confirmed balances from management and adjusting these amounts by the checks outstanding and the deposits in transit
D) taking the confirmed balances from the banks and adjusting these amounts by adding the checks outstanding and the deposits in transit