Which of the following statements relating to dishonoured cheques are correct? I. They appear as credits on the bank statement. II. They are not included in the bank reconciliation statement. III. They are cheques from creditors deposited into the firm's bank account but not paid by the drawer's bank due to lack of funds or for other reasons. IV. They are adjusted for by entering a negative amount into the cash receipts journal. V. Are items that originate in the bank statement Select one: A. II, IV, V. B. I, III, IV. C. I, II, IV, V. D. I, II, III, IV, V