You are preparing a Bank Reconciliation as at Jan.31,2020 - there were two additional outstanding cheques, i.e. Cheque #52 for $1,500 and Cheque #56 for $1,650:

A)Deduct those amounts on the Book side

B)Add those amounts on the Bank side

C)Deduct those amounts on the Bank side

D)Add those amounts on the Book side