In Reconciling a Bank Statement,the Bank Balance Is $1,800 and the Checkbook

Multiple Choice

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

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