17) Outstanding cheques A) have been subtracted on the bank records but not the chequebogk records. B) have not been presented to the bank for payment and have not been subtracted from the company's ledger account. C) have not been presented to the bank for payment but have been subtracted in the ledger account. D) have been returned to the business for nonpayment. 18) How would outstanding cheques be handled when reconciling the ending cash balance per the bank statement to the correct adjusted cash balance? A) They would be added to the balance of the bank statement. B) They would be subtracted from the balance of the bank statement. C) They would be added to the balance per books. D) They would be ignored. 19) Calculate, from the following information accumulated by Bob Verna, the adjusted cash balance at the end of July