Which one of the following is NOT included on the monthly reconciliation record for security deposits?

The correct answer indicates that the record of all incoming checks for payments to the account is not included on the monthly reconciliation record for security deposits. This is because the reconciliation record typically focuses on balancing the deposits against the account's activity and ensuring that the sums reflected in bank statements correspond to the management's records.

The other elements, such as the sum of all positive balances of individual security deposit accounts, the balance of the record of receipts and disbursement, and the bank statement balance, are essential for verifying that the funds held as security deposits are accurate and accounted for. The reconciliation process aims to ensure that the figures presented in various records align with actual bank account balances and receipts. Incoming checks represent expected future income rather than current balances of what has already been deposited or accounted for, which is why they are not part of the monthly reconciliatory exercise for existing security deposit records.