After a bank reconciliation is prepared, journal entries are prepared to record which reconciling items?

Options:

A) Reconciling items that are added or subtracted from the company's cash balance in the ledger.

B) Reconciling items that are added or subtracted from the cash balance according to the bank.

C) Journal entries are made only for errors detected by the bank reconciliation.

D) Journal entries must be made for all reconciling items.