Which of the following are not true?

A bank reconciliation statement is:
i) Part of the double entry system
ii) Not part of the double entry system
iii) Sent by the firm to the bank
iv) Posted to the ledger accounts

A) ( i ), ( iii ) and ( iv )
B) ( i ) and ( ii )
C) ( i ), ( ii ) and ( iv)
D) ( ii ), ( iii ) and ( iv )