In a Cash Book Debit balance of `112 brought forward as credit balance of ` 121, while preparing a Bank Reconciliation Statement taking the balance as per Cash Book as the starting point:

In a Cash Book Debit balance of `112 brought forward as credit balance

1.	In a Cash Book Debit balance of `112 brought forward as credit balance of ` 121, while preparing a Bank Reconciliation Statement taking the balance as per Cash Book as the starting point:
A.	112 to be added
B.	121 to be added
C.	233 to be added
D.	112 to be subtracted
Answer» D. 112 to be subtracted