In Reconciling a Bank Statement, the Bank Balance Is $1

Multiple Choice

In reconciling a bank statement, the bank balance is $1 800 and the chequebook balance is $1 205. Which of the following is the MOST probable reason why the bank balance is larger than the book balance?

A) The bank has deducted certain amounts for bank service charges.
B) There are outstanding cheques.
C) The company erroneously recorded a cheque for an amount less than actual.
D) A deposit in transit was made at the end of the month.