In a bank recon. statement, if you start with balance as per cash book, then dividend collect by bank but not in the cash book within the period are?

<p><strong>a. Added </strong></p> <p><strong>b. Deducted </strong></p> <p><strong>c. Not required to be adjusted </strong></p> <p><strong>d. None of the above </strong></p> <p> </p>