The bookkeeper at Buchi Juan Resort just received the bank statement, which indicates that the balance is $5,250. The cash balance in the books is, however, $4,950. The bookkeeper knows as well that there is an outstanding check #2104 for $300 that explains the difference. To reconcile the bank statement with the cash balance in the books, the bookkeeper should...

a	Reduce the cash balance in your book by $300

b	None of these

c	Increase the bank statement amount with $300

d	Reduce the bank statement with $300