Which of the following statements is/are INCORRECT in the context of the Bank Reconciliation Statement?
(i) When balance as per the Pass Book is the starting point, direct deposits by customers are added.
(ii) When balance as per the Pass Book is the starting point, uncollected cheques are added.
(iii) When balance as per the Cash Book is the starting point, unpresented cheques are added.

A

Only (ii)

B

All (i) and (iii)

C

Only (i)

D

Only (ii) and (iii)