Which of the following might you do for a client who has never reconciled the checking account?

A. Reconcile each month in reverse order with the newest bank statement first.
B. Make the bank account inactive and add a new account with the correct balance.
C. Compare the audit trail to amounts in the Reconcile window to check for possible errors.
D. Reconcile as of the last day of the last fiscal year, treating the entire history of the bank account to that point as one big statement.