When Reconciling the Bank Ledger Account and the Bank Statement

When reconciling the bank ledger account and the bank statement, if both are in overdraft, unpresented cheques will be:

A) deducted from the bank statement balance in the reconciliation.
B) added to the bank statement balance in the reconciliation.
C) deducted from the general ledger bank balance.
D) added to the general ledger bank balance.