Agnes has a checking account and she has just received her March bank statement that shows an ending balance of $250. Agnes' records indicate an ending balance of $220

In looking over the data you notice that two checks Agnes wrote totaling $75 had not yet cleared the bank, while a deposit for $40 that she mailed had not been received by the bank. There also was a $5 bank service charge. To adjust her records, Agnes should
A)

reduce her book balance by $5.
B)

increase the bank balance by $40.
C)

call the bank and tell them that their balance is incorrect.
D)

do nothing, everything seems in good order.

A