Which of the following indicates the formula for arithmetic check?

• A. ΣB.S-ΣF.S=Last R.L-First R.L
• B. ΣF.S-ΣB.S=Last R.L-First R.L
• C. ΣB.S+ΣF.S=First R.L-Last R.L
• D. ΣF.S+ΣB.S=Last R.L-First R.L