Which one of the following procedures is not part of preparing a bank reconciliation of a checking account?

a. Tracing deposits listed on the bank statement to the books to identify deposits in transit

b. Arranging canceled checks in numerical order and tracing them to the books to identify outstanding checks

c. Identifying items added on the bank statement which have not been recorded as cash receipts by the company

d. Preparing adjustments to reverse the transactions recorded for checks that are still outstanding