Question $3(1$ point$)$

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Imagine you are a medical assistant at a healthcare clinic, and one of your responsibilities is to manage the financial statements, ensuring they are accurate and up$-$to$-$date. Today, you are tasked with reconciling the clinic's bank statement. As you begin the process, you remember that there are specific items that you should subtract during reconciliation. Which of the following items is NOT subtracted from the bank statement during this reconciliation process?

Information

a$)$ Withdrawals made by the clinic that haven't been reflected on the bank statement yet.

b$)$ Checks issued by the clinic that haven't been cashed or cleared by the bank.

c$)$ Bank errors that inadvertently increased the clinic's account balance.

d$)$ Deposits that have been recorded in the clinic's books but haven't been reflected on the bank statement yet.