57. In preparing the bank reconciliation, certied checks should be excluded from outstanding checks. The rationale for this treatment is . the bank, when certifying checks, draws the check in its account a b. the bank, when certifying checks, automatically debits the company's account c. the bank, when certifying checks, automatically credits the company's account d. the bank, when certifying checks, assumes the obligation to pay the drawee when the check is presented for payment