When Reconciling the Ledger with the Bank Statement (Assuming a Positive

When reconciling the ledger with the bank statement (assuming a positive bank balance) a returned (dishonoured) cheque should be:

A) subtracted from the general ledger bank balance.
B) ignored as the bank will adjust the statement in the next period.
C) subtracted from the bank statement balance.
D) added to the bank statement balance in the reconciliation.