While preparing bank reconciliation statement, cheques paid into bank but not yet cleared are . . . . . . . .

A. added to the balance as per cash book to arrive at the balance as per pass book

B. deducted to the balance as per cash book to arrive at the balance as per pass book

C. divided to the balance as per cash book to arrive at the balance as per pass book

D. multiplied to the balance as per cash book to arrive at the balance as per pass book

Answer: Option B