After Completing a Bank Reconciliation, You Are Preparing Journal Entries

Multiple Choice

After completing a bank reconciliation, you are preparing journal entries to agree the New Horizons Company's Cash account balance with the reconciled balance shown on the reconciliation.
Which of the following requires a journal entry?

A) Deposits in transit at the end of the period
B) Outstanding checks at the end of the period
C) An error by the bank in recording one of the firm's deposits
D) An "NSF" check