Which of the following statements about reconciling items is true?

A Debit memoranda should be subtracted from the book side of the bank reconciliation.

B An NSF check returned to the bank should be added back to book cash.

C If a company discovers errors in its general ledger Cash account, it should call the bank to have the errors corrected.

D Adjustments to the bank side of the bank reconciliation should be booked as adjustments to the general ledger Cash account.

Please advise, the answer D is correct?