Please Refer to the Following Bank Reconciliation: No Journal

Multiple Choice

Please refer to the following bank reconciliation: No journal entries are required for the reconciling items on the bank side because:

A) the adjusted balances on both sids are the same amounts.
B) the amounts are immaterial.
C) those transactions have already been recorded in the company ledger.
D) those transactions are already included in the bank balance on 30 June.