when reconciling the ledger with the bank statement assuming a positive bank balance a returned dishonored Chequers should be

Q.024 When reconciling the ledger with the bank statement (assuming a positive bank balance) a returned (dishonoured) cheque should be: Select one: a. Added to the bank statement balance in the reconciliation b. Subtracted from the general ledger bank balance c. Subtracted from the bank statement balance d. Added to the general ledger bank balance