In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for a $450 unpresented cheque at end of month is to:

Select one:

a.add $450 to the balance as per bank statement.

b.add $450 to the balance per company records.

c.deduct $450 from the balance as per bank statement.

d.deduct $450 from the balance per company records.