28. Sorenson Company prepares a bank reconciliation. In Sorenson's bank reconciliation A) The unadjusted cash balance per books must equal the adjusted cash balance per books. B) The unadjusted cash balance per books must equal the unadjusted cash balance per bank record. C) The adjusted cash balance per bank records must equal the adjusted cash balance per book records. D) The unadjusted cash balance per bank records must equal the adjusted cash balance per book records