Corbin Company Has Two Checking Accounts

Corbin Company has two checking accounts.A special account is used for the weekly payroll only,and the general account is used for all other disbursements.Every week,a check in the amount of the net payroll is drawn on the general account and deposited in the payroll account.The company maintains a $5,000 minimum balance in the payroll account.On a monthly bank reconciliation,the payroll account should

A) reconcile to $5,000.
B) show a zero balance per the bank statement.
C) show a $5,000 balance per the bank statement.
D) be reconciled jointly with the general account in a single reconciliation.