Which of the following procedures is not part of the preparation of a bank reconciliation for a checking account?

a. Looking for bank services charges and other items on the bank statement that have not yet been included in the cash account.

b. Comparing canceled checks returned with the bank statement to the cash account to identify outstanding checks.

c. Comparing deposits listed on the bank statement to the cash account to identify deposits in transit.

d. Reversing all the transactions recorded on the company's records that do not yet appear on the bank statement.